Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty charges was based on any scientific basis or based on the past experience - Additions confirmed.
Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty charges was based on any scientific basis or based on the past experience - Additions confirmed.
Note: It is a system-generated summary and is for quick reference only.
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