Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Estimation of income - Taxability of entire receipt from Facility Management Services (FMS) - Though the Revenue challenged this estimate very vehemently, contending that the assessee did not incur any expenditure to render this service, we cannot accept the same because no service earning revenues could be rendered without expenditure. - Estimation of income @15% sustained - AT
Estimation of income - Taxability of entire receipt from Facility Management Services (FMS) - Though the Revenue challenged this estimate very vehemently, contending that the assessee did not incur any expenditure to render this service, we cannot accept the same because no service earning revenues could be rendered without expenditure. - Estimation of income @15% sustained - AT
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