Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - Loss of goods due to fire - mere receipt of the inputs will not entitle the assessee to avail the credit, when such inputs are destroyed ‘as such’ in the store section itself. - AT
CENVAT Credit - Loss of goods due to fire - mere receipt of the inputs will not entitle the assessee to avail the credit, when such inputs are destroyed ‘as such’ in the store section itself. - AT
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