Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Assessee's claims for foreign travel expenses, physical fitness expenses, personal expenses, security charges, and swimming pool charges were partially disallowed due to lack of evidence demonstrating exclusive use for professional purposes. Disallowance u/s 14A for expenses related to exempt income was upheld. The appeal was dismissed as the assessee failed to substantiate claims with sufficient evidence.
Assessee's claims for foreign travel expenses, physical fitness expenses, personal expenses, security charges, and swimming pool charges were partially disallowed due to lack of evidence demonstrating exclusive use for professional purposes. Disallowance u/s 14A for expenses related to exempt income was upheld. The appeal was dismissed as the assessee failed to substantiate claims with sufficient evidence.
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