Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question - AT
Claim of refund - deemed fiction of duty paid under protest - period of limitation - Tribunal's order would be applicable only to the period involved in those appeals and cannot be held to be applicable for the entire period in question. Inasmuch as neither any protest was lodged nor the Tribunal's order covers the period in question - AT
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