Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalty u/s 112(b) of Customs Act, 1962 - goods were duly covered by prescribed job work documents and the same were also taken on record in the books of the accounts of the appellant - the quantities which have been received were not liable for confiscation u/s 111 of the Customs Act as the same were covered by legitimate documentation - not liable for the penalty
Imposition of penalty u/s 112(b) of Customs Act, 1962 - goods were duly covered by prescribed job work documents and the same were also taken on record in the books of the accounts of the appellant - the quantities which have been received were not liable for confiscation u/s 111 of the Customs Act as the same were covered by legitimate documentation - not liable for the penalty
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