Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalty where duty has been paid during investigation - from the records it is not coming out that the charge of clandestine removal has been proved with any supportive evidence except the goods were found short during the course of investigation - interest and penalty waived - AT
Imposition of penalty where duty has been paid during investigation - from the records it is not coming out that the charge of clandestine removal has been proved with any supportive evidence except the goods were found short during the course of investigation - interest and penalty waived - AT
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