Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Order of Tribunal set aside - Directed to hear the appeal on merit.
Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Order of Tribunal set aside - Directed to hear the appeal on merit.
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