Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be treated as income of the assessee. - AT
Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be treated as income of the assessee. - AT
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