Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
International shipping profits - although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE - income not taxable in India - AT
International shipping profits - although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE - income not taxable in India - AT
Note: It is a system-generated summary and is for quick reference only.
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