Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Personal penalty on Director - held that:- Admittedly the manufacturer having paid the entire duty, interest along with 25% of penalty within a period of 30 days from SCN - separate imposition of penalty on the Director is not called for. - AT
Personal penalty on Director - held that:- Admittedly the manufacturer having paid the entire duty, interest along with 25% of penalty within a period of 30 days from SCN - separate imposition of penalty on the Director is not called for. - AT
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