Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity of goods without giving any reasons for rejecting the value of the goods is arbitrary - the valuation declared by the appellant for other goods is to be accepted and remanded for valuation of disputed goods
Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity of goods without giving any reasons for rejecting the value of the goods is arbitrary - the valuation declared by the appellant for other goods is to be accepted and remanded for valuation of disputed goods
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