GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2012 (6) TMI 866 - ITAT CALCUTTA

2012 (6) TMI 866 - ITAT CALCUTTA - TMI - ITA No. 1410/Kol/2011 - Dated:- 19-6-2012 - Pramod Kumar (Accountant Member) And George Mathan (Judicial Member) For the Appellant : D. S. Damla, FCA, ld. AR For the Respondent : A. K. Singh, ld. CIT/DR ORDER George Mathan (Judicial Member) This is an appeal filed by the assessee against order of the learned Commissioner of Income-tax (Appeals)-VIII, Kolkata in appeal no.452/CIT(A)-VIII/Kol/08-09 dated 28-09-2011 for the assessment year 2005-06. 2. In thi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

donations. 2) For that on the facts and in the circumstances of the case, the CIT(A) grossly erred both in law and on facts in not allowing deduction u/s 80GGB in respect of donation paid to political parties by following the judgment of the Supreme Court in Goetze (India) Ltd Vs. CIT (284 ITR 323) even though the said judgment did not deal with powers of the appellate authorities in entertaining legal claims for deductions or reliefs not claimed in the return or before the AO but raised for th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was not relevant or applicable to the proceedings before him as an appellate authority. 4) For that on the facts and in the circumstances of the case, the authorities below be directed to consider and allow deduction u/s 80GGB in respect of donations of ₹ 125 lacs paid to political parties since conditions specified in the said section were satisfied by the appellant. 5) For that the appellant craves leave to submit additional grounds and/or amend or alter the grounds already taken either .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to Congress party and ₹ 80 lakhs given to BJP. 5. It was the submission that the Assessing Officer had held that the assessee had not made the claim of deduction u/s. 80GGB of the Act in the original return filed by the assessee. It was the submissions that the learned Commissioner of Income-tax (Appeals) had upheld the order of the Assessing Officer by following the decision of the Hon ble Supreme Court in the case of Goetze (India) Ltd Vs.CIT reported in 284 ITR 323(SC). It was the submi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version