Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
It cannot be said that by changing the line the assessee procured some enduring asset - The amount paid to the State Electricity Board, for laying additional lines, and for shifting HT lines, was of revenue nature - HC
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