Case Law Details
Case Name : U.P. Distillers Association Vs. Commissioner Of Income Tax (Delhi High Court)
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All High Courts Delhi High Court
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U.P. Distillers Association Vs. CIT (Delhi High Court)
In this case Assessee urged that, in any event, the cancellation could not have been from inception but only from the date Parliament amended Section 12AA, i.e. from 01.10.2004.
HC held that that the cancellation of registration in this case could have related back only from the date of introduction of Section 12AA(3) i.e. with effect from 10.2014 and not earlier.
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