Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant cannot be treated as export of services
In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant cannot be treated as export of services
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