Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Depreciation on electric installations - to be classified as Furniture or Plant & Machinery - assessee failed to prove that electrical installations which are claimed to be falling within the block of assets “Plant and Machinery” are integral part of the plant and machinery and falls within the block of plant and machinery - AT
Depreciation on electric installations - to be classified as Furniture or Plant & Machinery - assessee failed to prove that electrical installations which are claimed to be falling within the block of assets “Plant and Machinery” are integral part of the plant and machinery and falls within the block of plant and machinery - AT
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