Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of excess refund claim sanctioned - after grant of refund, tribunal modified the order and reduced the amount of refund - there is no need for issuance of Show Cause notice - respondents should have refunded the excess amount on their own - AT
Recovery of excess refund claim sanctioned - after grant of refund, tribunal modified the order and reduced the amount of refund - there is no need for issuance of Show Cause notice - respondents should have refunded the excess amount on their own - AT
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