Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Taxability of transfer fee received from members by the CGHS – Principle of Mutuality – Merely because the amount may be appropriated earlier, it will not lose the character of the amount being paid by a member - not taxable - AT
Taxability of transfer fee received from members by the CGHS – Principle of Mutuality – Merely because the amount may be appropriated earlier, it will not lose the character of the amount being paid by a member - not taxable - AT
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