Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund claim - price variation clause - supplementary invoice - if the payment of supplementary invoice was not made by the customers because duty has not chargeable, refund of the same is admissible under Section 11B.
Refund claim - price variation clause - supplementary invoice - if the payment of supplementary invoice was not made by the customers because duty has not chargeable, refund of the same is admissible under Section 11B.
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