Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT
Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a process of manufacture is irrelevant. What is relevant is whether duty has been paid or not on such input - AT
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