Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - sale from depot - Tribunal had erroneously proceeded on the basis that the price based on which, benefit claimed is the prevailing price at the depot on the date of which goods are cleared from the factory. - HC
Valuation - sale from depot - Tribunal had erroneously proceeded on the basis that the price based on which, benefit claimed is the prevailing price at the depot on the date of which goods are cleared from the factory. - HC
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