Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of ₹ 12.75 lacs - on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/- - HC
Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of ₹ 12.75 lacs - on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/- - HC
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