Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund - differential duty was paid on finalization of provisional assessee - later the issue was decided in favor of assessee - period of limitation not applicable - but refund to be allowed subjected to principle of unjust enrichment - AT
Refund - differential duty was paid on finalization of provisional assessee - later the issue was decided in favor of assessee - period of limitation not applicable - but refund to be allowed subjected to principle of unjust enrichment - AT
Note: It is a system-generated summary and is for quick reference only.