Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo Cars - further, the SCN are against the concept of transaction value under Section 4 of the Act.
Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo Cars - further, the SCN are against the concept of transaction value under Section 4 of the Act.
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