Income Tax Act Section 35(1)(ii): No Evidence of Donation Refund; 175% Deduction Claimed by Assessee Stands Valid.

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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