Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Whether the duty paid by the assessee at the time of import of goods stand collected by them from their buyers so as to make themselves unjustly enriched - appellant has not recovered said amount from their customers and as such, the refund is not hit by provisions of unjust enrichment - AT
Whether the duty paid by the assessee at the time of import of goods stand collected by them from their buyers so as to make themselves unjustly enriched - appellant has not recovered said amount from their customers and as such, the refund is not hit by provisions of unjust enrichment - AT
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