Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based upon third party private records and statement of such third party - In the absence of independent evidence the charges leveled against the appellant is not sustainable - AT
Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based upon third party private records and statement of such third party - In the absence of independent evidence the charges leveled against the appellant is not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.
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