Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Pre-deposit - input credit of purchases from dealers having cancelled /abinitio Tin - to disallow tax credit on any purchase, it has to be established that it is in respect of the very goods purchased by a dealer that the tax has not been paid, it cannot be disallowed by working out the percentage of purchases - directed to hear the appeal on merits, without insisting pre-deposit
Pre-deposit - input credit of purchases from dealers having cancelled /abinitio Tin - to disallow tax credit on any purchase, it has to be established that it is in respect of the very goods purchased by a dealer that the tax has not been paid, it cannot be disallowed by working out the percentage of purchases - directed to hear the appeal on merits, without insisting pre-deposit
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