Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Suo moto credit taken due to excess Reversal of CENVAT Credit - appellant has taken the credit of the excess amount paid by them, which is not duty. - provisions of Section 11B are not applicable - AT
Suo moto credit taken due to excess Reversal of CENVAT Credit - appellant has taken the credit of the excess amount paid by them, which is not duty. - provisions of Section 11B are not applicable - AT
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