Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
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