Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the respondents are not entitled to take suo motu credit - AT
Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the respondents are not entitled to take suo motu credit - AT
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