Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value and the stamp value was within the 10% margin (actual difference was 1.67%), the Tribunal held that the addition confirmed by the CIT(A) was incorrect and thus deleted it. - AT
Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value and the stamp value was within the 10% margin (actual difference was 1.67%), the Tribunal held that the addition confirmed by the CIT(A) was incorrect and thus deleted it. - AT
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