Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of Cenvat Credit availed on various input services is clearly covered by rule 5 of CCR, which lays down the time limit for filing of the refund claim i.e. within one year from the end of quarter during which services were exported - AT
Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of Cenvat Credit availed on various input services is clearly covered by rule 5 of CCR, which lays down the time limit for filing of the refund claim i.e. within one year from the end of quarter during which services were exported - AT
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