Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of the Coal cess - paid initially at the time of import which subsequently has been clarified to be not payable - refund rejected on the ground of unjust enrichment. - AT
Refund of the Coal cess - paid initially at the time of import which subsequently has been clarified to be not payable - refund rejected on the ground of unjust enrichment. - AT
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