Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge.
The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge.
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