Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
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