Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
India-Denmark DTTA - The amount in question received by the assessee from MIPL, MLIL and SIPL was not in the nature of FTS and the same being part of the income from shipping business was not taxable in India - AT
India-Denmark DTTA - The amount in question received by the assessee from MIPL, MLIL and SIPL was not in the nature of FTS and the same being part of the income from shipping business was not taxable in India - AT
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