Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of imported goods - rejection of invoice value - enhancement of value to 166.6% under Rule 8 - This is a fit case to be remanded to consider the plea of the appellant with regard to whether the deductive method is to be applied.
Valuation of imported goods - rejection of invoice value - enhancement of value to 166.6% under Rule 8 - This is a fit case to be remanded to consider the plea of the appellant with regard to whether the deductive method is to be applied.
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