Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of excess duty paid on account of change of duty rate for one day - this reasoning that once credit note is issued the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
Refund of excess duty paid on account of change of duty rate for one day - this reasoning that once credit note is issued the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
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