{"id":36323,"date":"2023-08-29T11:57:24","date_gmt":"2023-08-29T06:27:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pavan-anil-bakeri-v-dy-cit-202298-itr-71-sn-ahd-trib-2\/"},"modified":"2023-08-29T11:57:24","modified_gmt":"2023-08-29T06:27:24","slug":"pavan-anil-bakeri-v-dy-cit-202298-itr-71-sn-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pavan-anil-bakeri-v-dy-cit-202298-itr-71-sn-ahd-trib-2\/","title":{"rendered":"Pavan Anil Bakeri v. Dy. CIT (2022)98 ITR 71 (SN) (Ahd) Trib)"},"content":{"rendered":"<p>Held, that the assessee had not produced any additional evidence in support of its claim regarding the donation made under section\u00a080GGC. The Assessing Officer\u00a0 on enquiry found a systematic financial manoeuvre to legitimate illicit moneys and evade taxes. In the absence of any evidence from the assessee, the findings given by the lower authorities did not require any interference.\u00a0 The disallowance was upheld. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80GGC : Contribution-Any person-Political parties-Evidence  not provided-Funds transferred to proprietor of firms and further transferred to other entities-Financial manoeuvre to legalize illicit money and to evade taxes-Disallowance  is justified.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36323","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36323"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36323\/revisions"}],"predecessor-version":[{"id":36324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36323\/revisions\/36324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}