Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - in absence of investigation at the end of actual recipients, the allegation of availing credit by the Appellants only on the basis of invoice without actual receipt of goods cannot be allowed to sustain.
CENVAT Credit - in absence of investigation at the end of actual recipients, the allegation of availing credit by the Appellants only on the basis of invoice without actual receipt of goods cannot be allowed to sustain.
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