Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT
Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT
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