Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be denied - The impugned order has erred in crediting the excess tax collected in the Consumer Welfare Fund - Refund allowed. - AT
Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be denied - The impugned order has erred in crediting the excess tax collected in the Consumer Welfare Fund - Refund allowed. - AT
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