Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.
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