Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers - the same would not be includible in the assessable value.
Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers - the same would not be includible in the assessable value.
Note: It is a system-generated summary and is for quick reference only.
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