Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
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