Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reimbursement of an amount paid to Mormugao Port Trust towards Cargo related charges - Assessee satisfied the condition of being Pure Agent - amount of reimbursement of the expenses cannot be included for discharge of Service Tax liability - AT
Reimbursement of an amount paid to Mormugao Port Trust towards Cargo related charges - Assessee satisfied the condition of being Pure Agent - amount of reimbursement of the expenses cannot be included for discharge of Service Tax liability - AT
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