Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of Section 14 are clearly attracted and there was no necessity of invoking the rules - SC
Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of Section 14 are clearly attracted and there was no necessity of invoking the rules - SC
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