Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification of imported goods - re-rollable plate & pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal accepted the contention of the Importer - The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. - SC
Classification of imported goods - re-rollable plate & pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal accepted the contention of the Importer - The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. - SC
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