Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Simultaneous availing Cenvat Credit and Depreciation - once the mistake is detected and he filed revised returns, deprivation of the benefit of Modvat Credit could only be punitive. This cannot be the object of the grant of Modvat Credit - HC
Simultaneous availing Cenvat Credit and Depreciation - once the mistake is detected and he filed revised returns, deprivation of the benefit of Modvat Credit could only be punitive. This cannot be the object of the grant of Modvat Credit - HC
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