DGGI Jaipur's investigation into petitioner valid despite shared business location; separate tax registration precludes exemption.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of investigation proceedings - The disclosed principal place of business of the petitioner is the same as that of some other connected entities, which have been investigated by DGGI, Chennai. Clearly, no advantage can be drawn by the petitioner on that account - petitioner has a separate tax registration. - There are no reason to interdict DGGI, Jaipur from conducting the investigation in respect of the petitioner company - HC....