ITAT Rajkot Takes Practical View in Section 80GGC Case: Full Disallowance Dropped, Addition Restricted to 10% In an interesting ruling on deduction for political donations, the Rajkot Bench of the Income Tax Appellate Tribunal has adopted a pragmatic approach in resolving a reassessment dispute under Section 80GGC. While the Assessing Officer had disallowed the…
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