Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case - but credit can be transferred after payment of duty liability - AT
Transfer of unutilized cenvat credit alongwith transfer of liability - Change of ownership - clause of transfer liability is not applicable to the facts of this case - but credit can be transferred after payment of duty liability - AT
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