Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description - the entire duty demand was available as cenvat credit to the appellant themselves hence there is no intention to evade payment of duty - redemption fine substantially reduced and penalty set aside
Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description - the entire duty demand was available as cenvat credit to the appellant themselves hence there is no intention to evade payment of duty - redemption fine substantially reduced and penalty set aside
Note: It is a system-generated summary and is for quick reference only.
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