Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of stock – discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee's income is to be assessed not on the basis of the statement given to a third party, unless there is material to corroborate - AT
Valuation of stock – discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee's income is to be assessed not on the basis of the statement given to a third party, unless there is material to corroborate - AT
Note: It is a system-generated summary and is for quick reference only.