Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance of claim for deduction of commission - Assessee had despite specific directions of the A.O avoided producing him for necessary examination on the pretext that he was away to Gujarat and the date when he would be back was not to his knowledge. - assesee only in the garb of his bogus claim of having paid commission to his father, had tried to suppress his profits. - Additions confirmed - AT
Disallowance of claim for deduction of commission - Assessee had despite specific directions of the A.O avoided producing him for necessary examination on the pretext that he was away to Gujarat and the date when he would be back was not to his knowledge. - assesee only in the garb of his bogus claim of having paid commission to his father, had tried to suppress his profits. - Additions confirmed - AT
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