Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Short term capital loss - transactions for purchase and sale of land are not proved by the assessee to be genuine transactions and are held by us to be sham and colorable devices and short term capital loss - cannot be allowed - AT
Short term capital loss - transactions for purchase and sale of land are not proved by the assessee to be genuine transactions and are held by us to be sham and colorable devices and short term capital loss - cannot be allowed - AT
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