Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - the incidence of duty has not been passed on is not contested by the Revenue - Refund allowed - AT
Rejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - the incidence of duty has not been passed on is not contested by the Revenue - Refund allowed - AT
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