Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of Service Rules, 2005 stand complied with and refund should not be rejected only on ground that foreign remittance received in Indian Rupees - AT
Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of Service Rules, 2005 stand complied with and refund should not be rejected only on ground that foreign remittance received in Indian Rupees - AT
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