Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier could have charged more - The declared price has to be accepted - AT
Valuation - The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier could have charged more - The declared price has to be accepted - AT
Note: It is a system-generated summary and is for quick reference only.
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