Case Law Details
It is noticed that the Hon’ble Supreme Court in the case of Goetze (India) Ltd (refer to supra) has held that the appellate authority being the tribunal did have the powers to direct the Assessing Officer to accept the claim of assessee, though the same has not been made in the original return nor has been claimed in the revised return. In the circumstances, respectfully following the ratio laid down by the Hon’ble Supreme Court in the case of Goetze (India) Ltd (refer to supra), the Assessing Officer is directed to grant the assessee’s claim of deduction u/s. 80GGB of the donations made by the assessee to political parties in respect of Rs.45 lakhs given to Congress party and Rs. 80 lakhs given to BJP.
INCOME TAX APPELLATE TRIBUNAL, CALCUTTA
ITA No.1410/Kol/2011 – Assessment Year: 2005-06
M/s. Britannia Industries Ltd. v. DCIT
Date of Pronouncement: 19-06-2012 Please become a Premium member. If you are already a Premium member, login here to access the full content.
