Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - appellants are entitled to avail input credit on the Rubber Conveyor Belts in question - AT
Cenvat credit - denial on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities - appellants are entitled to avail input credit on the Rubber Conveyor Belts in question - AT
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