Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - import of services - inclusion of reimbursement of expenses - the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any stretch of imagination, be considered as an amount to be paid or payable to the foreigners who rendered the services of management consultancy and the hotel and rent-a-cab has already discharged their tax liability - service tax demand set aside - AT
Valuation - import of services - inclusion of reimbursement of expenses - the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any stretch of imagination, be considered as an amount to be paid or payable to the foreigners who rendered the services of management consultancy and the hotel and rent-a-cab has already discharged their tax liability - service tax demand set aside - AT
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