Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Depreciation on the new Turbine Generator (TG) set - extent of user is not the basis of allowing depreciation under Section 32 of the Act - Tribunal rightly allowed claim at full rate i.e. 80% by relying on the internal minutes of the meeting between the assessee and the erectors - HC
Depreciation on the new Turbine Generator (TG) set - extent of user is not the basis of allowing depreciation under Section 32 of the Act - Tribunal rightly allowed claim at full rate i.e. 80% by relying on the internal minutes of the meeting between the assessee and the erectors - HC
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