Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of Refund claim - excess duty paid at the time of import by them did not form part of the cost of production and they have passed the bar of unjust enrichment - refund allowed - AT
Denial of Refund claim - excess duty paid at the time of import by them did not form part of the cost of production and they have passed the bar of unjust enrichment - refund allowed - AT
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