Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in production/manufacturing of end products. Therefore, this report cannot be made basis to establish that the goods under the impugned proceedings were used for making of capital goods, pollution control equipment or in repair & maintenance of capital goods. - AT
CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in production/manufacturing of end products. Therefore, this report cannot be made basis to establish that the goods under the impugned proceedings were used for making of capital goods, pollution control equipment or in repair & maintenance of capital goods. - AT
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