Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imposition of penalties - penalties u/r 13 (1) of Cenvat Credit Rules - appellant have acted as mediator in arranging the cenvat credit or fraudulent rebate - since the appellant has not availed the credit himself, hence no penalty can be levied on him under Rules 13(1) - AT
Imposition of penalties - penalties u/r 13 (1) of Cenvat Credit Rules - appellant have acted as mediator in arranging the cenvat credit or fraudulent rebate - since the appellant has not availed the credit himself, hence no penalty can be levied on him under Rules 13(1) - AT
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