Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions - under-valuation - Department has not brought any material on record to show that the documents produced by them are not genuine document and that there was some transfer of illegal considerations - the said vehicle directed to be released on payment of appropriate duty - AT
Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions - under-valuation - Department has not brought any material on record to show that the documents produced by them are not genuine document and that there was some transfer of illegal considerations - the said vehicle directed to be released on payment of appropriate duty - AT
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