Matter rightly remanded back to consider sworn statement of director of donee Co. to allow deduction of donation: HC

INCOME TAX: Where assessee claimed deduction under section 35(1)(ii) in respect of donation made to an organization and Assessing Officer based on statement of director that organization returned donation to assessee after deducting commission disallowed claim and Tribunal held that assessee was entitled to deduction, but it went further and based on statement of director remanded matter to Assessing Officer to ascertain means of assessee and actual amount paid and decide issue afresh,

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