Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. - AT
Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. - AT
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