Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able to give any concrete evidence differentiating the two flats in terms of area or other amenities and thus upheld the disallowance made by the ld. AO. - Additions confirmed - AT
Addition made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able to give any concrete evidence differentiating the two flats in terms of area or other amenities and thus upheld the disallowance made by the ld. AO. - Additions confirmed - AT
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