Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Default u/s 206C - Import of scrap - TCS (Tax Collection at Source) - It is the assessee himself who had declared that the materials sold by him was imported by him as scrap. The AO is not required to prove facts admitted by the assessee himself. - AT
Default u/s 206C - Import of scrap - TCS (Tax Collection at Source) - It is the assessee himself who had declared that the materials sold by him was imported by him as scrap. The AO is not required to prove facts admitted by the assessee himself. - AT
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