Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Depreciation - Determination of cost of plant and machinery - inclusion of payment on account of liability for gratuity, PF, bonus and other statutory liabilities - payment was made on behalf of the vendor - depreciation cannot be allowed on such payment - AT
Depreciation - Determination of cost of plant and machinery - inclusion of payment on account of liability for gratuity, PF, bonus and other statutory liabilities - payment was made on behalf of the vendor - depreciation cannot be allowed on such payment - AT
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