Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - extended period of limitation - suppression of facts cannot be alleged on mere non-declaration in the returns when the issue whether service tax is payable on the said services was contentious as several litigations were pending - AT
Levy of penalty - extended period of limitation - suppression of facts cannot be alleged on mere non-declaration in the returns when the issue whether service tax is payable on the said services was contentious as several litigations were pending - AT
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