{"id":43524,"date":"2024-06-14T11:45:38","date_gmt":"2024-06-14T06:15:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gajraj-tradecom-p-ltd-v-dcit-2023-200-itd-474-102-itr-80-sn-koltrib\/"},"modified":"2024-06-14T11:45:38","modified_gmt":"2024-06-14T06:15:38","slug":"gajraj-tradecom-p-ltd-v-dcit-2023-200-itd-474-102-itr-80-sn-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gajraj-tradecom-p-ltd-v-dcit-2023-200-itd-474-102-itr-80-sn-koltrib\/","title":{"rendered":"Gajraj Tradecom (P.) Ltd. v. DCIT (2023) 200 ITD 474 \/102 ITR 80 (SN) (Kol)(Trib.)"},"content":{"rendered":"<p>Tribunal held that from perusal of documentary evidence placed on record, it was evident that these trust\/societies were eligible entities duly notified by Central Government\/CBDT under section 35(1)(iii) and under section 35AC. Once assessee had made payments to these trusts\/societies, it was neither authorized nor required to check end use of funds by these organizations that were independent in their own accord. The\u00a0 assessee is\u00a0 entitled to deduction. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35 : Expenditure on scientific research-Shell companies-Reports of Investigation Wing-Exemption cannot be denied on  the ground that donations made by assessee were further given  to shell companies. 35(1)(iii), 35AC] <\/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-43524","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bk0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43524","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=43524"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43524\/revisions"}],"predecessor-version":[{"id":43525,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43524\/revisions\/43525"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}