Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalty u/s 114AA of the Customs Act on the CHA - No case of connivance of the appellant CHA with the importer is made out. Further, no particular document is pointed out in the allegation which have been forged or falsified by the appellant or knowingly used by the appellant CHA having knowledge of its defect. - AT
Imposition of penalty u/s 114AA of the Customs Act on the CHA - No case of connivance of the appellant CHA with the importer is made out. Further, no particular document is pointed out in the allegation which have been forged or falsified by the appellant or knowingly used by the appellant CHA having knowledge of its defect. - AT
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