Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to his business and which stood disclosed by its partnership firm to the settlement commission, who in turn accepted the same also - CIT(A) rightly deleted the additions - AT
Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to his business and which stood disclosed by its partnership firm to the settlement commission, who in turn accepted the same also - CIT(A) rightly deleted the additions - AT
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