Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption u/s. 10(23C)(iiiab) - Applicability of Rule 2BBB - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government - assessee had received grant at 33.5% of the total receipt - The Rule 2BBB was not applicable during the impugned assessment year. - AT
Exemption u/s. 10(23C)(iiiab) - Applicability of Rule 2BBB - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government - assessee had received grant at 33.5% of the total receipt - The Rule 2BBB was not applicable during the impugned assessment year. - AT
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