Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of CENVAT credit - Revenue’s allegation as regards non-receipt of inputs cannot be upheld in as much as the appellants could not have manufactured their final product in the absence of the final product. - AT
Denial of CENVAT credit - Revenue’s allegation as regards non-receipt of inputs cannot be upheld in as much as the appellants could not have manufactured their final product in the absence of the final product. - AT
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