Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat / Modvat - Goods Short Found - The summary rejection of such crucial evidence seems to be incorrect, inasmuch as if the total quantity of finished goods cleared by the appellant as per the annexure, in the form of fake and/or genuine invoice, tallies with the total quantity shown as received by the government owned dairies, it cannot be said that there were clandestine removal of the goods. - AT
Cenvat / Modvat - Goods Short Found - The summary rejection of such crucial evidence seems to be incorrect, inasmuch as if the total quantity of finished goods cleared by the appellant as per the annexure, in the form of fake and/or genuine invoice, tallies with the total quantity shown as received by the government owned dairies, it cannot be said that there were clandestine removal of the goods. - AT
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