Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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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