Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Revision u/s 263 - The AO merely accepted whatever reply was filed by the assessee, which as noted above by us did not even justify the increase in commission expenses but contrarily revealed infirmities which should have prompted further inquiry by the AO. - The finding of the ld.Pr.CIT are correct that the assessment order was erroneous - Revision order sustained - AT
Revision u/s 263 - The AO merely accepted whatever reply was filed by the assessee, which as noted above by us did not even justify the increase in commission expenses but contrarily revealed infirmities which should have prompted further inquiry by the AO. - The finding of the ld.Pr.CIT are correct that the assessment order was erroneous - Revision order sustained - AT
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