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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Deduction u/s. 35(1)(ii) being 175% debited towards donation - ...

Income Tax

September 6, 2021

Deduction u/s. 35(1)(ii) being 175% debited towards donation - He has not brought on record a specific evidence wherein donee has deposed that donations received from the assessee was paid back in cash after deducting commission. On the basis of a general information collected from the donee, the donation made by the assessee cannot be doubted. - AT

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