Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Taxability of goodwill - whether sum received by the company from its collaborators on account of goodwill not exigible to tax as held by Tribunal - Held No - it cannot be held that the valuation of goodwill made by the assessee was unreasonable or untenable in law. - HC
Taxability of goodwill - whether sum received by the company from its collaborators on account of goodwill not exigible to tax as held by Tribunal - Held No - it cannot be held that the valuation of goodwill made by the assessee was unreasonable or untenable in law. - HC
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