Weighted deduction u/s 35(1)(ii) in respect of donations paid to ...

Weighted Deduction Denied for NGO Donations u/s 35(1)(ii) Due to Fraud; Appeal Dismissed.

February 9, 2023

Case Laws Income Tax AT

Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held that the doctrine of fraud is applicable to the facts of the present case, even the principles of natural justice have no application, therefore, we uphold the orders of the lower authorities and dismiss the ground of appeal filed by the assessee. - AT

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Weighted deduction u/s 35(1)(ii) in respect of donations paid to ...

Weighted Deduction Denied for NGO Donations u/s 35(1)(ii) Due to Fraud; Appeal Dismissed.

February 9, 2023

Case Laws Income Tax AT

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