Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable - AT
Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable - AT
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