Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the department was all along kept informed of the respondent's activity and therefore there is no reason for justification of invoking the extended period of limitation. - AT
Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the department was all along kept informed of the respondent's activity and therefore there is no reason for justification of invoking the extended period of limitation. - AT
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