Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT
Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not deprive the appellant of substantial benefit of credit - AT
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