Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of imported goods - the activity of advertisement and sales promotion is a post import activity incurred by the appellant on its own account and not for discharge for any obligation of the seller under the terms of sale. - Further, the impugned order is also vitiated due to mistake of fact. - Demand set aside.
Valuation of imported goods - the activity of advertisement and sales promotion is a post import activity incurred by the appellant on its own account and not for discharge for any obligation of the seller under the terms of sale. - Further, the impugned order is also vitiated due to mistake of fact. - Demand set aside.
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