Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be said to be automatically revenue neutral. - HC
Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be said to be automatically revenue neutral. - HC
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