A.K.Exporters Vs DCIT, Circle-32, Kolkata
Case No: ITA No.2285 & 2286/KOL/2025
Court: Income Tax Appellate Tribunal “A” Bench, Kolkata
Date: 12/10/2025
Parties Involved
appellantA.K.Exporters
respondentDCIT, Circle-32, Kolkata
Facts Summary
These two appeals were filed by the assessee, A.K.Exporters, against the orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2012-2013 & 2013-2014. The issue pertained to the deduction under section 35(1)(ii) of the Act in respect of donations made to M/s Herbicure Healthcare Bio Herbal Research Foundation, Kolkata. The assessee argued that the issue was covered by the decisions of the Hon’ble Jurisdictional High Court in the cases of M/s Maco Corpor…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the deductions claimed under Section 35(1)(ii) of the Act for donations to M/s Herbicure Healthcare Bio Herbal Research Foundation are allowable.
Precedents Relied Upon
5 precedents cited in this judgement.