Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the assessable value of the goods - AT
Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the assessable value of the goods - AT
Note: It is a system-generated summary and is for quick reference only.
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