Section 40A(2)(b) Disallowance not valid if AO not formed opinion on excessive or unreasonable deduction

ACIT Vs Praveen Sushil Kanda (ITAT Raipur)

ACIT-1(1) vs. Praveen Sushil Kanda ITA No.188/RPR/2018 (Date of Order : 27.05.2022) relating to disallowance of bogus donation u/s.35(1)(ii) and disallowance out of salary to relatives u/s.40A(2)(b). Entire disallowances deleted.

Disallowance of bogus donation u/s.35(1)

SHG&PH as on the date of giving of donation by the assessee was having a v

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