Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any proof in the form of a bill, etc., to substantiate the allegation that the banquet halls were rented out for a consideration - the department’s stand is not substantiated so far as the reduction of refund is concerned on merits.
Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any proof in the form of a bill, etc., to substantiate the allegation that the banquet halls were rented out for a consideration - the department’s stand is not substantiated so far as the reduction of refund is concerned on merits.
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