Deduction u/s 80G - deductions are duplicate in nature - The ...
Assessee's Double Deduction u/s 80G Disallowed for Duplicate Claims by Assessing Officer.
November 3, 2022
Case Laws Income Tax AT
Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after computation of income. The Assessing Officer after examining the treatment given by assessee to the donation made to the foundation concluded that the assessee has taken undue benefit of double deduction of the same amount, hence, disallowed assessee’s claim made after computation of income - Additions confirmed - AT
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