Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - inclusion of cost of design work, free issue materials, as well as the establishment cost of the foreign representative rendering the services at the manufacturer’s site in the assessable value - prim facie case is against the assessee - AT
Valuation - inclusion of cost of design work, free issue materials, as well as the establishment cost of the foreign representative rendering the services at the manufacturer’s site in the assessable value - prim facie case is against the assessee - AT
Note: It is a system-generated summary and is for quick reference only.