Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Excessive claim of duty drawback - The allegation of the Revenue is that the goods overvalued - it cannot be alleged that the goods were undervalued in the absence of contemporaneous price for the purpose of like kind of goods - AT
Excessive claim of duty drawback - The allegation of the Revenue is that the goods overvalued - it cannot be alleged that the goods were undervalued in the absence of contemporaneous price for the purpose of like kind of goods - AT
Note: It is a system-generated summary and is for quick reference only.
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