Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are "not exceeding thirty days" used in the proviso to sub-section (2), accordingly this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase "not exceeding thirty days" wholly otiose - No principle of interpretation would justify such a result - delay not condoned
Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are "not exceeding thirty days" used in the proviso to sub-section (2), accordingly this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase "not exceeding thirty days" wholly otiose - No principle of interpretation would justify such a result - delay not condoned
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