Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
An exemption from duty, if otherwise available on fulfillment of all conditions cannot be denied on the ground that another exemption was wrongly availed by the appellant - AT
An exemption from duty, if otherwise available on fulfillment of all conditions cannot be denied on the ground that another exemption was wrongly availed by the appellant - AT
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