Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered - AT
Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered - AT
Note: It is a system-generated summary and is for quick reference only.
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