Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Waiver of pre-deposit - valuation - goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services provided - prima facie value of the goods to be inlcuded - AT
Waiver of pre-deposit - valuation - goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services provided - prima facie value of the goods to be inlcuded - AT
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