ITAT deletes addition of Gift received by Actor Kushal Tandon from his Father

Kushal Virendra Tandon Vs ACIT (ITAT Mumbai)

Kushal Tandon (Appellant) filed an appeal against the order passed by the Commissioner of Income Tax, Mumbai (Respondent), dated September 17, 2019, which in turn arises from the order passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961 (IT Act), dated December 27, 2016 for Assessment Year 2014-15.

The point of contention in this case was that the AO while assessment:

• Disallowed the deduction under Section 35 (1) (ii) of the IT Act with respect to donation of Rupees 10 Lakhs given to school of human genetics and pollution health. (Issue 1)

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