Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not explain how this amount is allowable. - Additions confirmed - AT
Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not explain how this amount is allowable. - Additions confirmed - AT
Note: It is a system-generated summary and is for quick reference only.