Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Political contribution deductions supported by banking payment and a receipt from a registered unrecognised political party cannot be disallowed merely on general search material suggesting that the recipient operated a cash-back arrangement. Such material may warrant inquiry, but cash repayment to a particular donor requires assessee-specific evidence establishing a transactional nexus. Search presumptions do not establish cash receipt by a person from whose possession or control the material was not found, particularly where third-party material is not supplied and cross-examination is unavailable. An unexplained-money addition also requires proof that the assessee owned unrecorded money; inferred cash receipt based on alleged commission, without foundational evidence, is conjectural.....