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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Disallowance of deduction claimed u/s 35(i)(ii) - bogus donation ...

Case Laws     Income Tax

January 11, 2020

Disallowance of deduction claimed u/s 35(i)(ii) - bogus donation - donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity, can be doubted, more particularly, when certificate to obtain donation has been cancelled after two years of the payment of donation. - No Disallowance

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