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ITAT Rajkot Limits Political Donation Disallowance to 10% of Alleged On-Money
Case Law Details
- Case Name
- Chirag Bhikhabhai Patel Vs DCIT (ITAT Rajkot)
- 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 Rajkot
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Chirag Bhikhabhai Patel Vs DCIT (ITAT Rajkot)
Political Donation Disallowance Scaled Down: ITAT Rajkot Taxes Only 10% of Alleged On-Money
The Income Tax Appellate Tribunal partly allowed the assessee’s appeal for AY 2019-20, substantially reducing an addition arising from disallowance of deduction claimed under section 80GGC for a political donation.
The Assessing Officer had reopened the assessment based on Investigation Wing inputs alleging that donations to a Registered Unrecognised Political Party (RUPP) were accommodation entries, and consequently disallowed ₹4,00,000...
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