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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - ...

Income Tax

October 12, 2018

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - 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.

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