Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. - AT
Once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. - AT
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