Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on uncorroborated assumptions to be insufficient for denying Cenvat credit. The appellant had accounted for the inputs in their records, and the payments were made through proper channels, negating the department's assumptions.
Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on uncorroborated assumptions to be insufficient for denying Cenvat credit. The appellant had accounted for the inputs in their records, and the payments were made through proper channels, negating the department's assumptions.
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