Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT
Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT
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