Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT
Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT
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