Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC held that the Deputy Secretary's letter dated 25 September 2019 did not constitute a valid order under the Industrial Disputes Act, 1947. The communication failed to meet statutory requirements for closure application processing. Since the appropriate Government did not communicate an order within 60 days of the application, Section 25-O(3) triggered a deemed closure. The court found the administrative action procedurally defective, as the competent authority did not apply proper mind to the closure request. Consequently, the appeal was allowed, establishing the employer's entitlement to closure as of 27 October 2019.
SC held that the Deputy Secretary's letter dated 25 September 2019 did not constitute a valid order under the Industrial Disputes Act, 1947. The communication failed to meet statutory requirements for closure application processing. Since the appropriate Government did not communicate an order within 60 days of the application, Section 25-O(3) triggered a deemed closure. The court found the administrative action procedurally defective, as the competent authority did not apply proper mind to the closure request. Consequently, the appeal was allowed, establishing the employer's entitlement to closure as of 27 October 2019.
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