Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of goods - Deduction on account of transportation charges - If the invoices were not to be submitted to the Revenue, failure of the assessee not to file the same with the Revenue cannot be held to be any suppression of facts with any mala fide intent. - AT
Valuation of goods - Deduction on account of transportation charges - If the invoices were not to be submitted to the Revenue, failure of the assessee not to file the same with the Revenue cannot be held to be any suppression of facts with any mala fide intent. - AT
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