Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cancellation of registration due to shifting of unit from one state to another - Seeking restoration of Goods and Service Tax (GST) registration, which was canceled ab-initio - the material on record indicates that the petitioner was carrying on its business from its principal place of business in Delhi and had shifted it to Haryana. In these facts, the petitioner’s registration cannot be cancelled from the date he had obtained the same. - HC
Cancellation of registration due to shifting of unit from one state to another - Seeking restoration of Goods and Service Tax (GST) registration, which was canceled ab-initio - the material on record indicates that the petitioner was carrying on its business from its principal place of business in Delhi and had shifted it to Haryana. In these facts, the petitioner’s registration cannot be cancelled from the date he had obtained the same. - HC
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