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2019 (6) TMI 1684 - AT - Income TaxDeduction u/s 35(1)(iii) - undisclosed expenditure for acquiring accommodation entry in the name of donation - donation made to M/s School of Human Genetics & Population Health, Kolkata when the said donation was bogus and the whole transaction a SHAM transaction - commission paid for obtaining entry of donation - HELD THAT:- CIT(A) found that he has considered the facts and circumstances of the instant case, which are pari materia to the decision of the Coordinate Bench in the case of M/s P.R. Rolling Mills P. Ltd. [2018 (7) TMI 737 - ITAT JAIPUR] and allowed the assessee’s claim of deduction U/s 35(1)(iii) of the Act and also deleted the addition made by the A.O. on account of alleged commission paid for obtaining entry of donation. As the facts and circumstances of the instant case are pari materia to the facts dealt with by the Tribunal in the great deal with respect to the donation given to the very same institution i.e. M/s School of Human Genetics & Population Health, Kolkata after considering the CBDT notification No. 4/2010 dated 28/01/2010. We do not find any infirmity in the order of the ld. CIT(A) in deleting the disallowance of donation claimed U/s 35(1)(iii) of the Act in respect of donation to M/s School of Human Genetics & Population Health, Kolkata. Appeal of the revenue is dismissed.
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