Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Undervaluation - cost of lignite extraction - once petitioned price has not been approved by this authority, the appellant has no right to recover the same from RWPL - the petitioned price cannot be categorised as price actually payable. Hence, is wrongly considered as the transaction value.
Undervaluation - cost of lignite extraction - once petitioned price has not been approved by this authority, the appellant has no right to recover the same from RWPL - the petitioned price cannot be categorised as price actually payable. Hence, is wrongly considered as the transaction value.
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