Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Deduction u/s 80GGB - donation made by the assessee to the ...


High Court Affirms Deduction for Political Donations u/s 80GGB Allowed by Appellate Authority Despite Late Claim.

July 15, 2017

Case Laws     Income Tax     HC

Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. The assessee claimed weighted deduction u/s 35(1)(ii) for donation made to M/s Shri Arvindo Institute of Applied Scientific Research Trust at the end of the year. The...

  5. The ITAT Delhi ruled on denial of deduction u/s 80G for donations made as part of CSR expenditure. The appellant suo-motu disallowed the donations u/s 37(1). The...

  6. 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...

  7. 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...

  8. ITAT resolved a dispute regarding donation deduction under section 80G. The tribunal determined that the assessee's donation was in cash, not in kind, based on evidence...

  9. 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...

  10. Scope of RTI Act - Political parties - Political Parties directed to designate CPIOs and the Appellate Authorities at their headquarters in 06 weeks time. - CIC

  11. Disallowance u/s 14A read with Rule 8D - Assessing Officer did not record objective satisfaction for not accepting suo moto disallowance made by assessee. ITAT directed...

  12. Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary...

  13. Fresh claim of deduction u/s.80G in respect of donations allowed by CIT(A) - the restriction laid down in the decision in the case of Goetze (India) Ltd., is applicable...

  14. Karnataka VAT - Effect of Conversion of partnership firm into joint stock company - Carry forward deduction of unabsorbed contractor payments - the adjudicating...

  15. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

 

Quick Updates:Latest Updates