Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
Ownership of trademark did not rest wholly or partly with the Assessee and the payment were of enduring benefit and capital is in nature and therefore it was neither allowable u/s 37(1) as Revenue expenditure nor qualified for depreciation u/s 32(1) - AT
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