Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Determination of consideration for taxable services - amount debited to the books of accounts - The admitted facts are that the appellant is a branch project office of the Japanese company and not an associated enterprise of the Japanese company. The above said explanation will cover only transactions between associated enterprises as clarified by the Board.
Determination of consideration for taxable services - amount debited to the books of accounts - The admitted facts are that the appellant is a branch project office of the Japanese company and not an associated enterprise of the Japanese company. The above said explanation will cover only transactions between associated enterprises as clarified by the Board.
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