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2018 (10) TMI 674 - AT - Income TaxDeduction u/s. 35(1)(ii) - weighted deduction - bogus donation - it was found that the concern M/s. Herbicure Healthcare Bio-Herbal Research Foundation (HHBHRF) was engaged in providing bogus donation u/s. 35(1)(ii) of the Act to beneficiaries like assessee to enable them to claim deduction of 175% of the amounts purported to have been paid as donation to it. Held that:- It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of the Act as on the date of receipt of donation and retrospective cancellation of approval of the concerned institution, the deduction claimed in respect of donation cannot be denied. - Decided against the revenue.
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