Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reversal of cenvat credit - inputs used for the output goods supplied to BHEL under exemption for Mega Project - Job-Work - When the appellant took suo-moto re-credit, the same amounts to only correction of accounts, to which Rule 9(1) has no application - it is held that Rule 6(6) is squarely applicable in the present case, and therefore the credit was rightly taken by the appellant. - AT
Reversal of cenvat credit - inputs used for the output goods supplied to BHEL under exemption for Mega Project - Job-Work - When the appellant took suo-moto re-credit, the same amounts to only correction of accounts, to which Rule 9(1) has no application - it is held that Rule 6(6) is squarely applicable in the present case, and therefore the credit was rightly taken by the appellant. - AT
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