Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Liability of duty - extended period of limitation - there were...
Larger Bench resolves conflicting Tribunal views on duty liability and extended limitation under Central Excise laws. Revenue's suppression claim unfair.
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Liability of duty - extended period of limitation - there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of decision of the Larger Bench. Hence, it will not be fair on the part of the Revenue to take the view that appellant has suppressed the facts in the present case - AT
Liability of duty - extended period of limitation - there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of decision of the Larger Bench. Hence, it will not be fair on the part of the Revenue to take the view that appellant has suppressed the facts in the present case - AT
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