Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures cannot be rejected without any cogent reason and/or specific discrepancy pointed out. In absence of any specific discrepancy or allegation, the demand of service tax short paid on account of renting of immovable property services, is not tenable.
Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures cannot be rejected without any cogent reason and/or specific discrepancy pointed out. In absence of any specific discrepancy or allegation, the demand of service tax short paid on account of renting of immovable property services, is not tenable.
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