Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Utilization of CENVAT Credit on capital goods for payment of service tax under reverse charge - Restriction applies for availing credit of duty only in respect of excise duty paid on input or service tax paid on any input services and not capital goods - AT
Utilization of CENVAT Credit on capital goods for payment of service tax under reverse charge - Restriction applies for availing credit of duty only in respect of excise duty paid on input or service tax paid on any input services and not capital goods - AT
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