{"id":53610,"date":"2025-04-29T12:12:03","date_gmt":"2025-04-29T06:42:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jayeshkumar-gopalbhai-akbari-v-dcit-2024-229-ttj-449-237-dtr-113-38-nypttj-399-162-taxmann-com-395-surattrib\/"},"modified":"2025-04-29T12:12:03","modified_gmt":"2025-04-29T06:42:03","slug":"jayeshkumar-gopalbhai-akbari-v-dcit-2024-229-ttj-449-237-dtr-113-38-nypttj-399-162-taxmann-com-395-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jayeshkumar-gopalbhai-akbari-v-dcit-2024-229-ttj-449-237-dtr-113-38-nypttj-399-162-taxmann-com-395-surattrib\/","title":{"rendered":"Jayeshkumar Gopalbhai Akbari v. DCIT (2024) 229 TTJ 449 \/ 237 DTR 113 \/ 38 NYPTTJ 399\/ 162 taxmann.com 395 (Surat)(Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee has not even provided the details of his bank account or the bank account of the\u00a0 political party. No certificate is furnished in the form of verification. As the genuineness of the donation is not proved, contribution is\u00a0 not allowable as deduction. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80GGC : Contribution-Any person-Political parties-Rashtriya Komi Ekta party-Unrecognised political party-No certificate is furnished in the form of verification of list of documents, etc-Genuineness of the donation is not proved-Not allowable as deduction.  [S. 133(6 )]  <\/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-53610","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dWG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53610","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=53610"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53610\/revisions"}],"predecessor-version":[{"id":53611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53610\/revisions\/53611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}