Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cancellation of petitioners GSTIN Registration - time limitation - While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition - no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services - Petition allowed. - HC
Cancellation of petitioners GSTIN Registration - time limitation - While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition - no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services - Petition allowed. - HC
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