Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand. - AT
Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand. - AT
Note: It is a system-generated summary and is for quick reference only.