Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellant's appeal allowed. CESTAT held when main case settled under SVLDRS 2019, penalties on co-noticees in same case unsustainable. Relying on division bench judgments, CESTAT set aside penalty imposed on appellant co-noticee u/r 26 of Central Excise Rules 2002 as main noticee's case settled under SVLDRS 2019.
Appellant's appeal allowed. CESTAT held when main case settled under SVLDRS 2019, penalties on co-noticees in same case unsustainable. Relying on division bench judgments, CESTAT set aside penalty imposed on appellant co-noticee u/r 26 of Central Excise Rules 2002 as main noticee's case settled under SVLDRS 2019.
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