Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Rejection of Application of Claim, raised by the Appellant - limitation in preferring an appeal - The NCLAT found that the appeal was filed beyond the 30-day limitation period prescribed by Section 61(2) of the IBC. - Despite the Appellant's reasons for the delay, including seeking legal advice and geographical constraints, the Tribunal finds them insufficient to justify condonation of the delay.
Rejection of Application of Claim, raised by the Appellant - limitation in preferring an appeal - The NCLAT found that the appeal was filed beyond the 30-day limitation period prescribed by Section 61(2) of the IBC. - Despite the Appellant's reasons for the delay, including seeking legal advice and geographical constraints, the Tribunal finds them insufficient to justify condonation of the delay.
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