Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. - Demand set aside - AT
Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. - Demand set aside - AT
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