Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the benefit of which will not be derived by it in future - AT
Treatment of technical charges – Capital or revenue expenses - assessee could not bring any material to show that the assessee had incurred this expenditure and the benefit of which will not be derived by it in future - AT
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