Abhishek Cement Ltd. vs UOI and Ors.
Deduction on actual payment-Not filing proof of actual payment-A.Y. 1989-90.
Where assessee failed to file with return evidence showing payment of sales tax etc. disallowance could be made as per proviso to S [LexDoc Id : 427110]
CCE vs U.T. Ltd.
Challenge to order sanctioning refund claim: Finding of rejecting arguments on the basis of unjust enrichment not assailed-Order of tribunal finalising demand against the appellant becoming final, Appeal dismissed-The appellant had challenged the order sanctioning the refund claim. The high court noted that appellant could not refer to any material or any releva [LexDoc Id : 449117]
