Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Nature of receipts of shares – transfer of shares effected by the members of Bilakhia family to the assessee-company - family arrangement cannot be regarded as being without consideration so as to render them unenforceable - AT
Nature of receipts of shares – transfer of shares effected by the members of Bilakhia family to the assessee-company - family arrangement cannot be regarded as being without consideration so as to render them unenforceable - AT
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