ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowed entire contention. During the appellate stage, the assessee furnished receipt of Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal with contains the detail of registration under section 80G, therefore the assessee was allowed relief to the extent of 50% of aggregate donation of both the trust, i.e. (50% of Rs.52,50,000 + Rs.11,00,000 + Rs.2

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed