Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Evasion of duty - Imposition of penalty - whether levy of penalty is automatic under RVAT - Held no - The dispute was a bona fide one as to the interpretation/ classification of the products sold by the assessee for the purpose of levy of tax - HC
Evasion of duty - Imposition of penalty - whether levy of penalty is automatic under RVAT - Held no - The dispute was a bona fide one as to the interpretation/ classification of the products sold by the assessee for the purpose of levy of tax - HC
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