Section 35CCA approvals: verify document authenticity before granting deductions; do not rely on photocopies or certificates. Officers must not allow deductions under Section 35CCA routinely on the basis of photocopies or certified copies; they must verify the genuineness of claims and ensure approvals originate from the proper State Level Committee and authorised signatory before granting benefits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 35CCA approvals: verify document authenticity before granting deductions; do not rely on photocopies or certificates.
Officers must not allow deductions under Section 35CCA routinely on the basis of photocopies or certified copies; they must verify the genuineness of claims and ensure approvals originate from the proper State Level Committee and authorised signatory before granting benefits.
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