Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years - inclusion of such excess value in the assessable value of goods - The allegation of short-payment of duty is unjustified.
Valuation - some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years - inclusion of such excess value in the assessable value of goods - The allegation of short-payment of duty is unjustified.
Note: It is a system-generated summary and is for quick reference only.
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