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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Denial of deduction u/s 80G - Where donation has been paid by a ...


Section 80G Deduction Allowed for Donations by Demerged Division Merged with Assessee's Company.

October 20, 2018

Case Laws     Income Tax     AT

Denial of deduction u/s 80G - Where donation has been paid by a division which was demerged from the other company and merged with assessee’s company, there is no warrant to deny the deduction in the hands of the resulting company (assessee).

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