Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Transitional Credit - payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits - The respondents are directed to verify the records and returns of the petitioner under the Central Excise Act, 1944 and if the credit had been unutilised on the cut off date (i.e) 30.06.2017, the respondents shall suitably credit into the electronic credit register of the petitioner the amount which had remained unutilized and would not be transitioned under the GST regime. - HC
Transitional Credit - payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits - The respondents are directed to verify the records and returns of the petitioner under the Central Excise Act, 1944 and if the credit had been unutilised on the cut off date (i.e) 30.06.2017, the respondents shall suitably credit into the electronic credit register of the petitioner the amount which had remained unutilized and would not be transitioned under the GST regime. - HC
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