Deduction under section 80GGB cannot disallowed only on the basis not mentioned in the return

Last updated: 21 July 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
For that on the facts and in the circumstances of the case, the CIT (A) erred both in law and on facts in holding that the appellant was not entitled to deduction u/s 8OGGB only because the claim therefore was not made in the return or the revised return even though the appellant had disclosed the details of donations paid to political parties before the AO as also before him and Sec 8OGGB permitted deduction for such donations

Citation :
M/s. Britannia Industries Ltd PAN: AABCB 2066P (APPELLANT) -Versus-. DCIT, Circle-7, Kolkata (RESPONDENT)

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CS Bijoy

Published in Income Tax
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Deduction under section 80GGB cannot disallowed only on the basis not mentioned in the return

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