TaxTMI 
TaxTMI 
2018 (5) TMI 579
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....t given donation to any Political Party registered u/s. 29 of the Representative People Act, 1951. 2) The learned Commissioner of Income-tax (Appeals) erred in allowing the expenses even though the assessee failed to explain the genuineness of expenses recorded in books of accounts and also without appreciating the fact that the onus to prove lies on the person who claims the expenses. 3) The appellant craves leave to add, alter or amend any or all the grounds of appeal." 3. Dr. Vivek Agrawal representing the Department submitted that the assessee in its return of income has claimed deduction of Rs. 10,50,000/- u/s. 80GGC of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). During the course of scrutiny assessment pro....
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....ald assertions of assessee and has granted relief. 4. On the other hand Shri A.K. Ghosh appearing on behalf of the assessee vehemently supported the order of Commissioner of Income Tax (Appeals). The ld. AR in support of deduction claimed u/s. 80GGC of the Act, referred to invoices at pages 42 to 53 of the paper book. The ld. AR contended that the payments were made to 'Rashtrawadi' newsletter run by a political party registered u/s. 29 of the Representative People Act, 1951. Thus, the assessee is eligible for claiming deduction u/s. 80GGC of the Act. 4.1 In respect of ground No. 2 raised by Revenue, the ld. AR submitted that the assessee has made payment of Rs. 1 crore towards legal consultancy charges and Rs. 1.1 crore for Business Auxi....
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....repairing work. The assessee filed her return of income for the impugned assessment year on 22-03-2012 declaring total income of Rs. 1,04,19,660/-. During the course of scrutiny assessment proceedings, the Assessing Officer disallowed assessee's claim of deduction u/s. 80GGC on the ground that the payment has been made to a newspaper for advertisement and not to a political party or an electoral trust as envisaged u/s. 80GGC of the Act. An explanation to section 80GGC defines 'political party' as under : "For the purposes of sections 80GGB and 80GGC, "political party" means a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951)." In the present case, the payment has been made to a newsp....
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....n allowing expenditure of Rs. 2.10 crores. The assessee has made payment of Rs. 1 crore for seeking legal opinions and consultations from an eminent jurist. Further, the assessee has made payment of Rs. 1.10 crore to Shri Sham Chopra for Business Auxiliary Service. However, the assessee has failed to substantiate that legal opinions/consultations were in connection with business. The assessee has not furnished any cogent evidence whatsoever, either before the authorities below or before us to show the nature of Business Auxiliary Service allegedly received by assessee from Shri Sham Chopra. The Commissioner of Income Tax (Appeals) has allowed the expenditure merely on the ground that the payments have been made against receipts from concern....