Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings and specifications did not relate to the equipments imported and was meant for post importation activities and there was no condition laid down that the import of the equipments were to be supplemented by post-importation work. - Value cannot be enhanced - SC
Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings and specifications did not relate to the equipments imported and was meant for post importation activities and there was no condition laid down that the import of the equipments were to be supplemented by post-importation work. - Value cannot be enhanced - SC
Note: It is a system-generated summary and is for quick reference only.
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