Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT credit - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. - AT
CENVAT credit - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. - AT
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