Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Whether reversal of credit would amount to non availment of credit - it is difficult to accept the contention that reversal of credit amounts to non-availment of credit, especially when the reversal was made long after the exports have been made - AT
Whether reversal of credit would amount to non availment of credit - it is difficult to accept the contention that reversal of credit amounts to non-availment of credit, especially when the reversal was made long after the exports have been made - AT
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