Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill.
Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill.
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