Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - demand alongwith interest and penalty - The perusal of extract from the orders of adjudicating authorities shows clear acknowledgement that the appellant has reversed the entire Cenvat Credit alongwith with the interest. - the findings confirming the demand of said amount are contrary to their own observations and thus are liable to be set aside. - AT
CENVAT Credit - demand alongwith interest and penalty - The perusal of extract from the orders of adjudicating authorities shows clear acknowledgement that the appellant has reversed the entire Cenvat Credit alongwith with the interest. - the findings confirming the demand of said amount are contrary to their own observations and thus are liable to be set aside. - AT
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