Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer.
Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer.
Note: It is a system-generated summary and is for quick reference only.