Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for reduction of price in subsequent MoA - demand of differential duty alongwith interest confirmed - AT
Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for reduction of price in subsequent MoA - demand of differential duty alongwith interest confirmed - AT
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