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Meaning of "Cancel" - taxworry.com
Meaning of tax terms

Meaning of “Cancel”

Posted on by Prashant Thakur

Case Name : Raj stores vs. CIT

Citation : [1987] 35 taxman 28/170 ITR 119 (all.)

Court :  Allahabad high court

Section : 184 to 187

Meaning : The word ‘cancel’ occurring in sub-section (1) of section 186, implies that the registration for the assessment year for which it is sought to be cancelled was already granted. If no registration is already granted for a given assessment year, then the question of registration being cancelled will not arise.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

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