Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of goods - NIDB data cannot be made the basis for enhancement of value - transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import - AT
Valuation of goods - NIDB data cannot be made the basis for enhancement of value - transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import - AT
Note: It is a system-generated summary and is for quick reference only.