Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT
High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT
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