Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of Countervailing duty (CVD) - petroleum product - the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been explained by the appellant that whenever there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against the appellants were dropped - the demand confirmed against the appellant by way of impugned order, are not sustainable. - AT
Recovery of Countervailing duty (CVD) - petroleum product - the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been explained by the appellant that whenever there is excess collection of duty, the same is surrendered to the oil pool account and consideration the same, the proceedings against the appellants were dropped - the demand confirmed against the appellant by way of impugned order, are not sustainable. - AT
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