Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - discount given to buyers - The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that the same is passed on to the buyers is not fulfilled in the instant case - discount not allowed - AT
Valuation - discount given to buyers - The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that the same is passed on to the buyers is not fulfilled in the instant case - discount not allowed - AT
Note: It is a system-generated summary and is for quick reference only.