Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods and therefore, the sale transaction is/are not genuine and it was only billing activities to defraud the government - credit was rightly denied - HC
Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods and therefore, the sale transaction is/are not genuine and it was only billing activities to defraud the government - credit was rightly denied - HC
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