Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
Appellant's barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - prima facie case is against the assessee - AT
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