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1 - 3 of 3 (0.31 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Kaustubhbhai Dhirajlal Patel, ... vs Dcit, Circle-4(2), Ahmedabad on 23 February, 2021
7. We have given thoughtful consideration and perused relevant
material available on record. We find that on identical issue,
Coordinate Bench of the ITAT, Ahmedabad in the case of Kaustubhai
Dhirajlal Patel Vs. DCIT (supra) allowed similar claim of the assessee
in respect of donation made under section 35(1)(ii) of the Act. The
relevant discussion made by the Tribunal in this case is reproduced
as follows:
1