Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
IT - Transfer pricing - adjustments - selection of comparable - no opportunity of being heard was provided to the assessee for rebuttal, therefore the Assessing Officer was not justified in considering those comparables while working out the ALP in assessee's case
IT - Transfer pricing - adjustments - selection of comparable - no opportunity of being heard was provided to the assessee for rebuttal, therefore the Assessing Officer was not justified in considering those comparables while working out the ALP in assessee's case
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