Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
100% EOU - Appellant shall be required to furnish such evidence as may be required by learned adjudicating authority to satisfy him that appellant was not enriched at the cost of Revenue availing duty exemption - AT
100% EOU - Appellant shall be required to furnish such evidence as may be required by learned adjudicating authority to satisfy him that appellant was not enriched at the cost of Revenue availing duty exemption - AT
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