Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at concessional rate cannot cannot be treated as duty of excise perse - proviso to rule 3(1) of CENVAT credit Rules, 2004 - credit not allowed.
CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at concessional rate cannot cannot be treated as duty of excise perse - proviso to rule 3(1) of CENVAT credit Rules, 2004 - credit not allowed.
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