Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of debit in cenvat credit account. - The Adjudicating Authority is directed to disburse the interest @12% per annum on the refund amount from the date of deposit till the date of refund - AT
Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of debit in cenvat credit account. - The Adjudicating Authority is directed to disburse the interest @12% per annum on the refund amount from the date of deposit till the date of refund - AT
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