Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellant supplied cranes to Municipal Corporation Bhopal (MCB) under an agreement. CESTAT held appellant did not have effective control or possession over cranes during contract period with MCB. Cranes were parked at police stations, drivers were paid by MCB. Appellant could not use cranes for any other purpose. CESTAT ruled activity was 'giving cranes on hire' not 'supply of tangible goods service'. Demand wrongly confirmed, appeal allowed.
Appellant supplied cranes to Municipal Corporation Bhopal (MCB) under an agreement. CESTAT held appellant did not have effective control or possession over cranes during contract period with MCB. Cranes were parked at police stations, drivers were paid by MCB. Appellant could not use cranes for any other purpose. CESTAT ruled activity was 'giving cranes on hire' not 'supply of tangible goods service'. Demand wrongly confirmed, appeal allowed.
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