Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Calculation CENVAT credit reversed under Rule 6(3) - revenue claimed that appellant would be liable to pay an amount @ 5% / 10% on the extra amount of 5% / 10% being recovered from the customers - matter referred to Larger Bench - AT
Calculation CENVAT credit reversed under Rule 6(3) - revenue claimed that appellant would be liable to pay an amount @ 5% / 10% on the extra amount of 5% / 10% being recovered from the customers - matter referred to Larger Bench - AT
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