Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Interest - penalty - reversal of CENVAT credit - if the duty liability does not arise, the question of payment of interest and imposition of penalty will not arise, merely because the duty was paid by the assessee - AT
Interest - penalty - reversal of CENVAT credit - if the duty liability does not arise, the question of payment of interest and imposition of penalty will not arise, merely because the duty was paid by the assessee - AT
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