Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it cannot be pressed into service for denying the benefit of project import regulation to the appellant. - AT
Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it cannot be pressed into service for denying the benefit of project import regulation to the appellant. - AT
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