Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit available on the last day of the period for which service tax is due can only be utilized. - no penalty is imposable in the present case. - Demand and penalty set aside - AT
Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit available on the last day of the period for which service tax is due can only be utilized. - no penalty is imposable in the present case. - Demand and penalty set aside - AT
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