Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him - Thus, the denial of credit is without any basis and unjustified.
Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a notification which is beneficial to him - Thus, the denial of credit is without any basis and unjustified.
Note: It is a system-generated summary and is for quick reference only.
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