Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
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