Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
100% EOU - good were imported by the appellant-assessee for construction of its unit from where the goods meant for export were to be manufactured and therefore, these goods are in the nature of capital goods - benefit of exemption allowed - SC
100% EOU - good were imported by the appellant-assessee for construction of its unit from where the goods meant for export were to be manufactured and therefore, these goods are in the nature of capital goods - benefit of exemption allowed - SC
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