https://www.taxtmi.com/caselaws?id=441158 The Tribunal dismissed all appeals, upholding the disallowance of deductions under section 35(1)(ii), computation of book profit under section 115JB, and charging of interest under section 234C. It validated the reopening of assessments under section 147 and rejected a jurisdictional challenge regarding the issuance of notice under section 143(2). The decisions were based on evidence of fraudulent activities by recipient institutions and involvement of brokers in providing bogus donation receipts. en-us Tue, 07 Mar 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441158 The Tribunal dismissed all appeals, upholding the disallowance of deductions under section 35(1)(ii), computation of book profit under section 115JB, and charging of interest under section 234C. It validated the reopening of assessments under section 147 and rejected a jurisdictional challenge regarding the issuance of notice under section 143(2). The decisions were based on evidence of fraudulent activities by recipient institutions and involvement of brokers in providing bogus donation receipts. Case-Laws Income Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441158