Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The NCLAT condoned the 1 day delay in filing the appeal, holding that as per Rule 22 of NCLAT Rules, 2016 and its orders, the date of e-filing has to be treated as the date for calculating limitation. Regarding replacement of the Authorized Representative of homebuyers, the NCLAT held that Regulation 16A(3A) of CIRP Regulations has to be followed, and the Adjudicating Authority rightly relied on it. The appeal was dismissed as no case was made out to interfere with the impugned order.
The NCLAT condoned the 1 day delay in filing the appeal, holding that as per Rule 22 of NCLAT Rules, 2016 and its orders, the date of e-filing has to be treated as the date for calculating limitation. Regarding replacement of the Authorized Representative of homebuyers, the NCLAT held that Regulation 16A(3A) of CIRP Regulations has to be followed, and the Adjudicating Authority rightly relied on it. The appeal was dismissed as no case was made out to interfere with the impugned order.
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