Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - Since it is the claim of the appellant that these returned goods were reprocessed and cleared, the assumption that in the absence of a proper accountal of returned goods, the claim of reprocessing cannot be accepted - AT
CENVAT Credit - Since it is the claim of the appellant that these returned goods were reprocessed and cleared, the assumption that in the absence of a proper accountal of returned goods, the claim of reprocessing cannot be accepted - AT
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