Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cash deposits in bank account unexplained - assessee failed to substantiate source for deficit amount - reasons recorded for reopening assessment valid - addition partly upheld to extent of unexplained cash deficit - appeal partly allowed.
Cash deposits in bank account unexplained - assessee failed to substantiate source for deficit amount - reasons recorded for reopening assessment valid - addition partly upheld to extent of unexplained cash deficit - appeal partly allowed.
Note: It is a system-generated summary and is for quick reference only.