Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether the price adopted by them was correct or not. That was not done and instead, the instant SCN was issued, applying dubious method - appellant will succeed both on the grounds of revenue-neutrality as well as on limitation
Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether the price adopted by them was correct or not. That was not done and instead, the instant SCN was issued, applying dubious method - appellant will succeed both on the grounds of revenue-neutrality as well as on limitation
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