Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption

CA Vijayakumar Shetty 19 Dec 2025 285 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Public Political Party Vs DCIT (ITAT Delhi)

Related Assessment Year : 2015-16

Courts : All ITAT ITAT Delhi

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Public Political Party Vs DCIT (ITAT Delhi)

Bogus Donations, No 13A Exemption: Delhi ITAT Taxes Political Party on 6% Commission, Section 68 Additions Set Aside

The Delhi Bench ‘C’ of the ITAT, in a batch of 8 appeals filed by delivered a significant ruling on taxability of political parties indulging in bogus donation arrangements.

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Name: CA Vijayakumar Shetty

Qualification: CA in Practice

Company: Shetty & Co, Chartered Accountants, Mangalore

Location: Mangalore, Karnataka, India

Member Since: 17 Feb 2018 | Total Posts: 3664

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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