Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at Chennai - the assessee has adopted colourable devise to take undue advantage of benevolent provisions of the Act - AT
Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at Chennai - the assessee has adopted colourable devise to take undue advantage of benevolent provisions of the Act - AT
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