Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Deduction u/s 35(1)(ii) - Disallowance of donation made to School of Human Genetics & Population Health, Kolkata - The assessee would be eligible for benefit of weighted deduction u/s 35(1)(ii) in assessment year 2012-13. Subsequent withdrawal of approval under section 35(1)(ii) of the Act from the institution by the Department would not prejudice the assessee's claim of donation in the impugned assessment year. - AT
Deduction u/s 35(1)(ii) - Disallowance of donation made to School of Human Genetics & Population Health, Kolkata - The assessee would be eligible for benefit of weighted deduction u/s 35(1)(ii) in assessment year 2012-13. Subsequent withdrawal of approval under section 35(1)(ii) of the Act from the institution by the Department would not prejudice the assessee's claim of donation in the impugned assessment year. - AT
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