Case Law Details
Case Name : CIT Vs. Britannia Industries Ltd. (Calcutta High Court)
Appeal Number : ITA No. 03 of 2013, ITAT No. 260 of 2012
Date of Judgement/Order : 13/07/2017
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Calcutta High Court held In the case of CIT Vs. Britannia Industries Ltd. that Where assessee made donation to political parties, same was not claimed as a deduction nor claimed by filing a revised return nor made a claim before the AO but same was claimed first time before the CIT(A), assessee was entitled to deduction.
There is no conflict between the Gurjargravures (P) Ltd. (supra) and Goetze (India) Ltd. (supra). In the former a claim for exemption was for the first time put up before the
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