Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Benefit of SSI Exemption - Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the company’s name and the appellants cleared the goods indicating their company name ‘Elac" followed with Excel’. Therefore, it cannot be construed that they have affixed brand name of other person - AT
Benefit of SSI Exemption - Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the company’s name and the appellants cleared the goods indicating their company name ‘Elac" followed with Excel’. Therefore, it cannot be construed that they have affixed brand name of other person - AT
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