Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the respondent after considering Form SVLDRS-1 filed by the petitioner. The court held that the petitioner's reasons for non-payment were inconsequential, as the scheme's terms and conditions mandated payment within 30 days of issuing Form SVLDRS-3. Relying on the Supreme Court's decision in M/s. Yashi Constructions, the court ruled that modifying the scheme by extending the payment date is impermissible. The Bombay High Court's decision in Shri Arjun Amarjeet Rampal's case, involving a technical glitch, was distinguished as inapplicable. Consequently, the petition was dismissed for the petitioner's failure to comply with the scheme's terms and conditions.
The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the respondent after considering Form SVLDRS-1 filed by the petitioner. The court held that the petitioner's reasons for non-payment were inconsequential, as the scheme's terms and conditions mandated payment within 30 days of issuing Form SVLDRS-3. Relying on the Supreme Court's decision in M/s. Yashi Constructions, the court ruled that modifying the scheme by extending the payment date is impermissible. The Bombay High Court's decision in Shri Arjun Amarjeet Rampal's case, involving a technical glitch, was distinguished as inapplicable. Consequently, the petition was dismissed for the petitioner's failure to comply with the scheme's terms and conditions.
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