Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalties - provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest thereof on being pointed out by the authorities before the issuance of the SCN, and there is no necessity to issue SCN for penalties - AT
Imposition of penalties - provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest thereof on being pointed out by the authorities before the issuance of the SCN, and there is no necessity to issue SCN for penalties - AT
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