Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cenvat credit while availing benefit of abatement - Commercial and Industrial Construction - notification no. 1/2006 - there is no stipulation in the notification that the option to avail/non-avail CENVAT credit has to be exercised uniformly in respect of all the contracts executed by the assessee. It is for the assessee to choose which formulation he wants to follow in a given contract. - AT
Cenvat credit while availing benefit of abatement - Commercial and Industrial Construction - notification no. 1/2006 - there is no stipulation in the notification that the option to avail/non-avail CENVAT credit has to be exercised uniformly in respect of all the contracts executed by the assessee. It is for the assessee to choose which formulation he wants to follow in a given contract. - AT
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