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Revision u/s 263 - deduction u/s 80GGC - Genuineness of donation to the political party - We agree with the observations made by PCIT that it is quite unusual that assessee is taking loans for making the aforesaid donations and accordingly, the Assessing Officer should have made further enquiries to ascertain whether the aforesaid loan is genuine in the first place or not. - AT
Revision u/s 263 - deduction u/s 80GGC - Genuineness of donation to the political party - We agree with the observations made by PCIT that it is quite unusual that assessee is taking loans for making the aforesaid donations and accordingly, the Assessing Officer should have made further enquiries to ascertain whether the aforesaid loan is genuine in the first place or not. - AT
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