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1. Donation to political parties - payments of donation have been made in Financial Year 2009-10 evidenced by the receipts issued by the political party whereas claim has...

2. Deduction u/s 80GGB - Donations to political parties - The transaction is demonstrated through the bank account of the assessee. In any way, the donation paid in cash is...

3. Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral...

4. Revision u/s 263 - deduction u/s 80GGC - Genuineness of donation to the political party - We agree with the observations made by PCIT that it is quite unusual that...

5. Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the...

6. Donation made to Political Party – AO was justified in restricting the admissible deduction u/s.80GGB to the extent of 5% of the average profit of the assessee for the...

7. Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after...

8. Prosecution proceedings for Non-disclosure of contribution in the Profit and loss Account - political contribution/donation to the tune of Rs. 10.00 lakhs each in two...

9. Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the...

10. Deduction u/s 80IA on the enhanced expenditures made to sub-contractors - The issue of the claim of higher deduction on the enhanced profits has been a contentious one....

11. Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

12. Deduction u/s 80G - assessee converted loans given to Trust in earlier financial year as donations - donations paid by the assessee by conversion of loans into donations...

13. Deduction u/s 80IA - Treatment to carbon credit receipt - Section 115BBG of the Act was introduced by Finance Act, 2017 with effect from 01.04.2018, prior to which,...

14. Denial of deduction u/s 54F - allegation of investment in more than one house by assessee - The conclusion of Ld. AO overlooks the fact that the multi-storied building...

15. Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of...