Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of Cenvat credit - As this is an issue of interpretation as to whether the assessee are entitled to credit or not, therefore, extended period of limitation is not invokable. - AT
Denial of Cenvat credit - As this is an issue of interpretation as to whether the assessee are entitled to credit or not, therefore, extended period of limitation is not invokable. - AT
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