Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
As the appellant categorically admitted their tax liability on principle in their memorandum of appeal, it is not open to them to rely on the cited judgement wherein a view was declared against the Revenue on the question whether service tax could be levied under the head “Works Contract” for any period prior to the date on which that service became taxable - AT
As the appellant categorically admitted their tax liability on principle in their memorandum of appeal, it is not open to them to rely on the cited judgement wherein a view was declared against the Revenue on the question whether service tax could be levied under the head “Works Contract” for any period prior to the date on which that service became taxable - AT
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