Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The CESTAT allowed the appeals filed by the appellant. The Tribunal held that the appellant is eligible for the benefit of the SAFTA Notification No. 99/2011-Customs dated 09.11.2011 as the appellant has fulfilled the conditions stipulated in the said notification by producing the country of origin certificate. Consequently, the impugned orders denying the benefit of the SAFTA notification to the imported goods were set aside, and the appeals were allowed.
The CESTAT allowed the appeals filed by the appellant. The Tribunal held that the appellant is eligible for the benefit of the SAFTA Notification No. 99/2011-Customs dated 09.11.2011 as the appellant has fulfilled the conditions stipulated in the said notification by producing the country of origin certificate. Consequently, the impugned orders denying the benefit of the SAFTA notification to the imported goods were set aside, and the appeals were allowed.
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