Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deprecation on capital spares - spares have not been put to use during the relevant period - it is not in dispute that the capital spares were purchased and kept ready for use in case of emergency by the assessee and as such allowable expenses on account of depreciation
Deprecation on capital spares - spares have not been put to use during the relevant period - it is not in dispute that the capital spares were purchased and kept ready for use in case of emergency by the assessee and as such allowable expenses on account of depreciation
Note: It is a system-generated summary and is for quick reference only.