Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT
Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT
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