Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales tax / VAT is of little avail and the formation of new company could have no impact on the levy and payment of additional sales tax, as this liability is on the seller/principal - HC
Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales tax / VAT is of little avail and the formation of new company could have no impact on the levy and payment of additional sales tax, as this liability is on the seller/principal - HC
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