Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Since the subsidy received for setting up of industries by installing plant and machinery would definitely reduce the cost of the plant and machinery from the side of the assessee and it is to be reduced from the cost of plant and machinery in terms of above Explanation to Sec.43(1) - AT
Since the subsidy received for setting up of industries by installing plant and machinery would definitely reduce the cost of the plant and machinery from the side of the assessee and it is to be reduced from the cost of plant and machinery in terms of above Explanation to Sec.43(1) - AT
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