Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 69A - Unexplained Cash - household expenses - It is pertinent to mention that in the cash flow the assessee has also shown household expenses for her livelihood even in a situation when she is living with her family. Accordingly, have no hesitation to hold that the AO was not correct in making addition u/s. 69A and CIT(A) was also not justified in upholding the addition- AT
Addition u/s 69A - Unexplained Cash - household expenses - It is pertinent to mention that in the cash flow the assessee has also shown household expenses for her livelihood even in a situation when she is living with her family. Accordingly, have no hesitation to hold that the AO was not correct in making addition u/s. 69A and CIT(A) was also not justified in upholding the addition- AT
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