Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - duty paid on exempted goods - Classification of inputs - the ‘Shrink Sleeves’ which were inputs of the Respondents are chargeable to duty and not classifiable under Chapter 40 heading 4001.90 of the Tariff Act to attract ‘Nil’ rate of duty as urged by the Revenue.
CENVAT Credit - duty paid on exempted goods - Classification of inputs - the ‘Shrink Sleeves’ which were inputs of the Respondents are chargeable to duty and not classifiable under Chapter 40 heading 4001.90 of the Tariff Act to attract ‘Nil’ rate of duty as urged by the Revenue.
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