Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses for the voyage of the Tug from China to Singapore - penalty waived - AT
Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses for the voyage of the Tug from China to Singapore - penalty waived - AT
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