Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT
Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT
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