Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. - merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied - AT
Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. - merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.
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