Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of CENVAT Credit - invoice issued in the name of head office and endorsed to the appellant’s unit - Revenue has not made out a case that the appellant had availed CENVAT Credit which is within the restriction of the ISD registration and therefore, there is no reason to deny the CENVAT Credit - AT
Denial of CENVAT Credit - invoice issued in the name of head office and endorsed to the appellant’s unit - Revenue has not made out a case that the appellant had availed CENVAT Credit which is within the restriction of the ISD registration and therefore, there is no reason to deny the CENVAT Credit - AT
Note: It is a system-generated summary and is for quick reference only.