Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Merely because the claim of DEPB was made which were not extended to them on the ground that certain conditions did not stand fulfilled by them, it cannot be held that exports were under the DEPB claim - AT
Merely because the claim of DEPB was made which were not extended to them on the ground that certain conditions did not stand fulfilled by them, it cannot be held that exports were under the DEPB claim - AT
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