Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the appellant will be deemed to be under protest and no limitation as prescribed under Section 11B will be applicable. - AT
Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the appellant will be deemed to be under protest and no limitation as prescribed under Section 11B will be applicable. - AT
Note: It is a system-generated summary and is for quick reference only.
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