Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee company. The doctrine of overriding title cannot be applied to the case of the assessee company. - AT
Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee company. The doctrine of overriding title cannot be applied to the case of the assessee company. - AT
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