Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside - No penalty.
Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be invoked, hence the demand for the extended period was set aside - No penalty.
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