Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Allowability of sales promotion expenses - abnormal increase in expenditure - expenses were incurred on travel and hospitality of the Doctors and medical professionals - violation of MCI guidelines - CBDT Circular which creates a tax burden or tax liability on an assessee cannot be reckoned with retrospective effect.
Allowability of sales promotion expenses - abnormal increase in expenditure - expenses were incurred on travel and hospitality of the Doctors and medical professionals - violation of MCI guidelines - CBDT Circular which creates a tax burden or tax liability on an assessee cannot be reckoned with retrospective effect.
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