Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - related party transaction - inter-connected undertakings - Once law falsifies the liability of appellant in given circumstances, mere mention by appellant in its record that too in balance sheet only will not create any liability.
Valuation - related party transaction - inter-connected undertakings - Once law falsifies the liability of appellant in given circumstances, mere mention by appellant in its record that too in balance sheet only will not create any liability.
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