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Political Donation Disallowance Set Aside for Borrowed Satisfaction & Natural Justice Violation
Case Law Details
- Case Name
- Tushar Vipinchandra Shukla Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Ahmedabad
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Tushar Vipinchandra Shukla Vs ITO (ITAT Ahmedabad)
Political donation and deduction under section 80GGC – reopening, borrowed satisfaction and violation of natural justice
Summary: In Income Tax Appellate Tribunal, Ahmedabad, the Tribunal examined the validity of reassessment proceedings and disallowance of political donation deduction under section 80GGC for A.Y. 2019-20. The reassessment was initiated based on Investigation Wing inputs arising from a search on Ahmedabad-based registered unrecognised political parties. The Tribunal upheld the reopening under sections 147/148A with sanction ...
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