Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the meaning of the expression “goods required for use in the manufacture“ - exemption allowed - SC
Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the meaning of the expression “goods required for use in the manufacture“ - exemption allowed - SC
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