Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for two quarters at the end of six months mentioning their eligibility for each of the quarter - refund cannot be denied.
Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for two quarters at the end of six months mentioning their eligibility for each of the quarter - refund cannot be denied.
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