Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
TP - the conclusion of the TPO that the arms length price of the royalty payment should be NIL without specifying any cogent basis is not sustainable - TPO's determination is on the basis of assumption and surmises. - AT
TP - the conclusion of the TPO that the arms length price of the royalty payment should be NIL without specifying any cogent basis is not sustainable - TPO's determination is on the basis of assumption and surmises. - AT
Note: It is a system-generated summary and is for quick reference only.
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