Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
MAT - computation of the book profit under explanation to section 115JA - the question of increasing the net profit by the amount of lease equalization charge would not arise, the same being not in the nature of a reserve. - HC
MAT - computation of the book profit under explanation to section 115JA - the question of increasing the net profit by the amount of lease equalization charge would not arise, the same being not in the nature of a reserve. - HC
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