Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of section 27 makes it clear that interest has to be given by the department while sanctioning the refund only when the sanction order has been passed after period beyond three months of seeking refund. - AT
Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of section 27 makes it clear that interest has to be given by the department while sanctioning the refund only when the sanction order has been passed after period beyond three months of seeking refund. - AT
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