Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss with evidence, the statutory records maintained by the appellant are to be relied upon - AT
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