Disallowance of donation made to All India Gems & Jewellery ...

Income Tax

August 12, 2021

Disallowance of donation made to All India Gems & Jewellery Trade Federation - The payment was voluntary and not under compulsion. Even otherwise, as rightly pointed out by Ld. D.R., there is no material to show that the donation was made under compulsion. On the contrary, the above said extract taken from the application form show that the donation was given to the Federation recognising the value in its bringing not only to trade but also to education and well being of the community. - AT

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Disallowance of donation made to All India Gems & Jewellery ...

Income Tax

August 12, 2021

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