Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of the amount deposited under-protest - Applicability of bar of limitation under Section 11B (1) of Central Excise Act - the statutory limitation period prescribed under Section 11B is not applicable to the refund claimed by the Appellant since the amount paid by the Appellant is not a tax. - AT
Refund of the amount deposited under-protest - Applicability of bar of limitation under Section 11B (1) of Central Excise Act - the statutory limitation period prescribed under Section 11B is not applicable to the refund claimed by the Appellant since the amount paid by the Appellant is not a tax. - AT
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