Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value of goods sold or cleared to related party u/s 4(1)(b) of Central Excise Act read with Rules 8-11 of Central Excise Valuation Rules 2000 for recovery of Central Excise Duty along with interest and penalty.
Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value of goods sold or cleared to related party u/s 4(1)(b) of Central Excise Act read with Rules 8-11 of Central Excise Valuation Rules 2000 for recovery of Central Excise Duty along with interest and penalty.
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