Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition treating the cash deposit in bank account as Income other Source - the assessing officer has just brushed aside the evidences without even a word on why they are not acceptable and how these are fabricated documents. It is a well settled Law that when an assessee has all the possible evidence in support of its claim, they cannot be brushed aside based on surmises. - Additions deleted - AT
Addition treating the cash deposit in bank account as Income other Source - the assessing officer has just brushed aside the evidences without even a word on why they are not acceptable and how these are fabricated documents. It is a well settled Law that when an assessee has all the possible evidence in support of its claim, they cannot be brushed aside based on surmises. - Additions deleted - AT
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