https://www.taxtmi.com/caselaws?id=360015 Deduction under section 80GGC was not accepted on the existing record because the payment had not been clearly shown as a qualifying contribution to a political party or electoral trust; the matter was restored for fresh verification by the Assessing Officer. Business expenditure claimed for legal consultancy and business auxiliary services was disallowed under section 37(1) because the assessee failed to produce cogent evidence that the services were actually received and incurred wholly and exclusively for business purposes; cheque payment and tax deduction at source were not enough to establish business nexus. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 08 May 2018 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360015 Deduction under section 80GGC was not accepted on the existing record because the payment had not been clearly shown as a qualifying contribution to a political party or electoral trust; the matter was restored for fresh verification by the Assessing Officer. Business expenditure claimed for legal consultancy and business auxiliary services was disallowed under section 37(1) because the assessee failed to produce cogent evidence that the services were actually received and incurred wholly and exclusively for business purposes; cheque payment and tax deduction at source were not enough to establish business nexus. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360015