CA Kushal Soni
CA Kushal Soni
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  • 1 671 946

Відео

Petrol Pump is Charitable Activity | Important Judgement for Charitable Entities | CA Kushal Soni
Переглядів 7 тис.Місяць тому
Petrol Pump is Charitable Activity | Important Judgement for Charitable Entities | CA Kushal Soni
Penalty of Section 270A | Underreporting Misreporting Penalty of Income Tax | CA Kushal Soni
Переглядів 8 тис.2 місяці тому
Penalty of Section 270A | Underreporting Misreporting Penalty of Income Tax | CA Kushal Soni
Vivad Se Vishwas Scheme 2024 | Guidance Note | CA Kushal Soni
Переглядів 12 тис.3 місяці тому
Vivad Se Vishwas Scheme 2024 | Guidance Note | CA Kushal Soni
Dispute Resolution Scheme in Income Tax | CA Kushal Soni
Переглядів 2,6 тис.4 місяці тому
Dispute Resolution Scheme in Income Tax | CA Kushal Soni
Income Tax Audit | Applicability | Updates | Penalty | Case Laws | FY 2023-24| by CA Kushal Soni
Переглядів 7 тис.5 місяців тому
Income Tax Audit | Applicability | Updates | Penalty | Case Laws | FY 2023-24| by CA Kushal Soni
Equalisation Levy of 2% removed in Budget 2024 | Ecommerce Operator Taxation | CA Kushal Soni
Переглядів 6645 місяців тому
Equalisation Levy of 2% removed in Budget 2024 | Ecommerce Operator Taxation | CA Kushal Soni
Buyback of Shares Taxation | Changes in Budget 2024 | by CA Kushal Soni
Переглядів 6 тис.5 місяців тому
Buyback of Shares Taxation | Changes in Budget 2024 | by CA Kushal Soni
Partnership Firm Taxation Changes in Budget 2024 | Section 194T | by CA Kushal Soni
Переглядів 7 тис.5 місяців тому
Partnership Firm Taxation Changes in Budget 2024 | Section 194T | by CA Kushal Soni
Vivad Se Vishwas Scheme 2024 | Avail Benefit | Budget 2024 | by CA Kushal Soni
Переглядів 23 тис.6 місяців тому
Vivad Se Vishwas Scheme 2024 | Avail Benefit | Budget 2024 | by CA Kushal Soni
Long Term Capital Gain on Sale of Property Calculation | Budget 2024 Update | CA Kushal Soni
Переглядів 7 тис.6 місяців тому
Long Term Capital Gain on Sale of Property Calculation | Budget 2024 Update | CA Kushal Soni
Major Updates for Charitable Trust in Budget 2024 | NGO Taxation | CA Kushal Soni
Переглядів 7 тис.6 місяців тому
Major Updates for Charitable Trust in Budget 2024 | NGO Taxation | CA Kushal Soni
NO ANGEL TAX | Budget 2024 Update | by CA Kushal Soni
Переглядів 2526 місяців тому
NO ANGEL TAX | Budget 2024 Update | by CA Kushal Soni
Search and Seizure Assessment Changes in Budget 2024 | by CA Kushal Soni
Переглядів 1,9 тис.6 місяців тому
Search and Seizure Assessment Changes in Budget 2024 | by CA Kushal Soni
Change in Assessment Procedures in Budget 2024 | by CA Kushal Soni
Переглядів 2,6 тис.6 місяців тому
Change in Assessment Procedures in Budget 2024 | by CA Kushal Soni
Section 148 Notices are Invalid | Judgement of Hexaware Technologies | by CA Kushal Soni
Переглядів 3,7 тис.7 місяців тому
Section 148 Notices are Invalid | Judgement of Hexaware Technologies | by CA Kushal Soni
Claim TDS Refund | File Form 71 | by CA Kushal Soni
Переглядів 1,7 тис.7 місяців тому
Claim TDS Refund | File Form 71 | by CA Kushal Soni
Immovable Property Transaction by NRI | Income Tax and FEMA Issues | CA Kushal Soni
Переглядів 3787 місяців тому
Immovable Property Transaction by NRI | Income Tax and FEMA Issues | CA Kushal Soni
Stay of Demand in Income Tax | CA Kushal Soni
Переглядів 8 тис.8 місяців тому
Stay of Demand in Income Tax | CA Kushal Soni
Section 43B(h) Payment to MSME | How to Report in Form 3CD | by CA Kushal Soni
Переглядів 6 тис.9 місяців тому
Section 43B(h) Payment to MSME | How to Report in Form 3CD | by CA Kushal Soni
Major Relief to CHARITABLE TRUST | Form 10A/10AB date extension 30 June 2024 | Circular No. 7/2024
Переглядів 2 тис.9 місяців тому
Major Relief to CHARITABLE TRUST | Form 10A/10AB date extension 30 June 2024 | Circular No. 7/2024
Major Relief to TDS Deductors for Inoperative PAN | Circular No. 6/2024 | by CA Kushal Soni
Переглядів 8619 місяців тому
Major Relief to TDS Deductors for Inoperative PAN | Circular No. 6/2024 | by CA Kushal Soni
Tax Dispute of National Congress Party | High Demand Case | Income Tax | CA Kushal Soni
Переглядів 27010 місяців тому
Tax Dispute of National Congress Party | High Demand Case | Income Tax | CA Kushal Soni
Tax Benefits in GIFT CITY Gandhinagar | Taxation of IFSC | by CA Kushal Soni
Переглядів 3,5 тис.10 місяців тому
Tax Benefits in GIFT CITY Gandhinagar | Taxation of IFSC | by CA Kushal Soni
Taxation of Gifts received in Marriage, Inheritance, Death | CA Kushal Soni
Переглядів 25211 місяців тому
Taxation of Gifts received in Marriage, Inheritance, Death | CA Kushal Soni
File Updated Return | Donation to Political Party | Section 80GGC | CA Kushal Soni
Переглядів 2,3 тис.11 місяців тому
File Updated Return | Donation to Political Party | Section 80GGC | CA Kushal Soni
Electoral Bond Scheme SC Order | Reopening of Cases in Income Tax | Section 80GGB
Переглядів 25011 місяців тому
Electoral Bond Scheme SC Order | Reopening of Cases in Income Tax | Section 80GGB
Amnesty Scheme in Budget 2024 | Benefit to 1 crore taxpayers | CA Kushal Soni
Переглядів 531Рік тому
Amnesty Scheme in Budget 2024 | Benefit to 1 crore taxpayers | CA Kushal Soni
Changes in Income Tax in Budget 2024 by CA Kushal Soni
Переглядів 737Рік тому
Changes in Income Tax in Budget 2024 by CA Kushal Soni
Tax on Maturity of Insurance Policy and ULIP | by CA Kushal Soni
Переглядів 2,3 тис.Рік тому
Tax on Maturity of Insurance Policy and ULIP | by CA Kushal Soni

КОМЕНТАРІ

  • @onlyupsc2677
    @onlyupsc2677 6 годин тому

    namaste sir 🙏 kya jo hm saving account se demat me groww app me transfer krte share buy krne ke liye fir grow se withdraw kr lete jab share sell krte wo transaction bhi count hota? mera to 45 Lakh hoga kyuki jab share sell kr deta to demat se saving account me transfer kr leta paisa waise total 5 lakh hi saving account me tha usi se transaction hua hai

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 8 годин тому

    thanks ji

    • @CAKushalSoni
      @CAKushalSoni 8 годин тому

      Welcome !! Subscribe to the channel and stay connected

    • @pramila7693
      @pramila7693 8 годин тому

      Sir , thank you for this tax saving tips... could you please make more videos on tax saving planning?

    • @CAKushalSoni
      @CAKushalSoni 7 годин тому

      @@pramila7693 Yes, thanks for the suggestion. We will make more videos on tax saving options.

  • @jayalakshmiekg
    @jayalakshmiekg 9 годин тому

    I am glad that.. I saw this vid

    • @CAKushalSoni
      @CAKushalSoni 8 годин тому

      Thanks !! Subscribe to the channel and stay connected

  • @rahulbhanwal6113
    @rahulbhanwal6113 22 години тому

    What is the time limit to pass draft assessment order for AY 2022/23.

    • @CAKushalSoni
      @CAKushalSoni 8 годин тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @Ankushotawat
    @Ankushotawat День тому

    How can carried forward (C/F) losses be practically implemented ? shown in a Private Limited Company's ITR after conversion? Is there a specific process for this?

    • @CAKushalSoni
      @CAKushalSoni День тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @BdibcdtMncjvxhhxz
    @BdibcdtMncjvxhhxz День тому

    😢❤❤❤❤❤❤❤qwrmk 🎉

  • @PREMYADAV-kk2vg
    @PREMYADAV-kk2vg 3 дні тому

    Sir Maine recitation request ki for re prosses k liye per again 87 A ki rebate disallowed kar k wapas demand notice aa gay aab kaya kare ?

    • @CAKushalSoni
      @CAKushalSoni 2 дні тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @onlyupsc2677
    @onlyupsc2677 3 дні тому

    kya share market me bhi jab sale 40 Lakh se jyada ho toh GST number lena hota hai?

  • @onlyupsc2677
    @onlyupsc2677 3 дні тому

    bhaiya kya self transaction bhi count hoti hai? jaise PAN toh same hai but Sbi se pnb me.... khud send kiya ho 5 lakh aur 2nd question ki jo demat account me Groww ya Angel one me withdraw ya deposit krte hai baar baar to 40 lakh se above ho jata 1 saal me... kya wo bhi count hota? 40 Lakh tak limit hai gst ki to.. kya self demat me transaction jo hota wo bhi count hota sir?

    • @CAKushalSoni
      @CAKushalSoni 2 дні тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @theoblanca1062
    @theoblanca1062 3 дні тому

    If amazon gift voucher bought worth 60 lacs for employees will it attract tds

    • @CAKushalSoni
      @CAKushalSoni 3 дні тому

      yes

    • @theoblanca1062
      @theoblanca1062 2 дні тому

      @CAKushalSoni But how we consider Gift vouchers as goods?

    • @CAKushalSoni
      @CAKushalSoni 2 дні тому

      @@theoblanca1062 For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @casanjaykumaracharya897
    @casanjaykumaracharya897 4 дні тому

    Thank You Sir

    • @CAKushalSoni
      @CAKushalSoni 4 дні тому

      Welcome !! Subscribe to the channel and stay connected

    • @Rajeev.Mathad
      @Rajeev.Mathad 2 дні тому

      Very useful information

    • @CAKushalSoni
      @CAKushalSoni 2 дні тому

      @@Rajeev.Mathad Thanks !! Subscribe to the channel and stay connected

  • @Avidit
    @Avidit 5 днів тому

    Thanks sir for explaining very clearly.

    • @CAKushalSoni
      @CAKushalSoni 5 днів тому

      Welcome !! Subscribe to the channel and stay connected

  • @pramila7693
    @pramila7693 6 днів тому

    Sir, if an assessee has filed his ITR -4 presumptive tax basis for ay.24-25 in Old tax regime by submitting form10 IA. for opting out from new tax regime... now can he opt in this new tax regime in FY.25-26 to get this 87A rebate to get to get this benefit?

    • @CAKushalSoni
      @CAKushalSoni 6 днів тому

      As per Section 115BAC: .....Provided that the option under clause (i), once exercised for any previous year can be withdrawn only once for a previous year other than the year in which it was exercised and thereafter, the person shall never be eligible to exercise the option under this sub-section. As per this new regime entry is not allowed again for FY 25-26.

    • @pramila7693
      @pramila7693 6 днів тому

      @@CAKushalSoni ok Sir. Thank you 🙏

  • @written_somewhere
    @written_somewhere 6 днів тому

    Loved the way you simplify the section❤

    • @CAKushalSoni
      @CAKushalSoni 6 днів тому

      Thanks !! Subscribe to the channel and stay connected

  • @razakhan9386
    @razakhan9386 7 днів тому

    Sir abhi kab tak time h????

    • @CAKushalSoni
      @CAKushalSoni 7 днів тому

      Last date was 31 Jan 2025

    • @razakhan9386
      @razakhan9386 7 днів тому

      Sir lekin uske bad bhi kuch h na jisme 10% extra lage ga

    • @CAKushalSoni
      @CAKushalSoni 6 днів тому

      @@razakhan9386 For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 7 днів тому

    Thank you Sir

  • @pramila7693
    @pramila7693 7 днів тому

    Thank you Sir for sharing this updated informations🙏

  • @sudhansusamal7159
    @sudhansusamal7159 10 днів тому

    I forgot to report my share market loss income during the COVID-19 period, but overall, it was a loss. Under which category does this fall? (But i have all the loss proofs)

    • @CAKushalSoni
      @CAKushalSoni 10 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @Radhika-ji-se3yx
    @Radhika-ji-se3yx 10 днів тому

    Hello, for some time I am seeing this how govt is behind every common person to loot their money in form of taxes using 80GGC. First question, people are just donating but why no authority is taking action on EC to give registration to such parties and not verifying their records every year? Govt ne hi to aisi bogus parties ko license diya and ab public ko pareshan kar rahi h

    • @CAKushalSoni
      @CAKushalSoni 10 днів тому

      I totally resonate with you. If conditions of Section 80GGC is satisfied and department fails to prove that taxpayer had not received back the cash then donation deduction must be allowed.

  • @rajendrakhemani3771
    @rajendrakhemani3771 11 днів тому

    Sir I have recd Form 2. Of dtvsv on 15th Jan today ie after 15 days can I paid balance tax payment and file form 3 any consequences

    • @CAKushalSoni
      @CAKushalSoni 11 днів тому

      Yes, make payment and file Form 3 at the earliest. For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 13 днів тому

    shandar

  • @gopeshagrawal8392
    @gopeshagrawal8392 13 днів тому

    how can we submit proof if we have valid receipts and neft record

    • @CAKushalSoni
      @CAKushalSoni 13 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @kz-nameisajey
    @kz-nameisajey 15 днів тому

    Sir me Foreign Medical student hu And Mera Es sal pnb se 19500 ka tcs kat gya Kya me Kisi tarah se claim kar sakta hu Please help sir

    • @CAKushalSoni
      @CAKushalSoni 15 днів тому

      Get your ITR filed to claim refund of this TCS. For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @anjalikumari4862
    @anjalikumari4862 15 днів тому

    Thank you Sir! but i haven't filed yet

    • @CAKushalSoni
      @CAKushalSoni 15 днів тому

      Its always better to file your Income Tax Return. For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @poonampincha4680
    @poonampincha4680 16 днів тому

    Very nice 👍🏿👍🏿

  • @jsb8533
    @jsb8533 17 днів тому

    Respected sir We are file appeal in CIT(appeal) and it is dismissed Whether if we go to ITAT Will we get positive result from ITAT ?

    • @CAKushalSoni
      @CAKushalSoni 15 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @kunalmahajan8877
    @kunalmahajan8877 17 днів тому

    Sir what is the remedy if an existing trust applied for provisional registration however not able to surrender the provisional registration to get the regular registration before 30/06/2024 as per this circular

    • @CAKushalSoni
      @CAKushalSoni 15 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @selfsunil
    @selfsunil 18 днів тому

    Sir, agr 30% partnership firm ne tax de diya to kya partners ko alag se itr dena hoga apni income ka?

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      Yes, partners taxation is different from firm.

    • @selfsunil
      @selfsunil 18 днів тому

      @ same firm se mile profit ka bhi alg se tax lgega?

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      @@selfsunil It depends on the level of income

  • @devapatel5979
    @devapatel5979 18 днів тому

    Sir please reply to me ,my appeal is pending 22.07.24 but. Dispute 21.01.205 now I can fill farm 1 means I eligible for sceam

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      Yes, you are eligible. For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @devapatel5979
    @devapatel5979 18 днів тому

    Sir me meri appeal pending thi Dec 2024 tak final order abhi January 25 me hua i al eligible for dtvsv please reply me sir

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

    • @Sonu_Kumar987
      @Sonu_Kumar987 6 днів тому

      If you have appealed on 22.07.2024 or before but after 31.01.2020, then you are eligible as new applicant.

    • @CAKushalSoni
      @CAKushalSoni 6 днів тому

      @@Sonu_Kumar987 Yes

    • @Sonu_Kumar987
      @Sonu_Kumar987 6 днів тому

      @@devapatel5979 if final order of appellate authority comes on 22.07.2024 or before, then you are not eligible as your appeal is finalised on 22.07.2024 or before. In your case appeal order comes in January 2025 then your appeal is pending on 22.07.2024, then your are eligible, bro.

    • @devapatel5979
      @devapatel5979 5 днів тому

      @Sonu_Kumar987 thanks sir

  • @devapatel5979
    @devapatel5979 19 днів тому

    Sir aaj order pass hua par appeal pending thi 24 July 24 tak sir I eligible now

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @ankitjain8026
    @ankitjain8026 19 днів тому

    What if the company buys back the share at a lower price than the acquisition cost? will the proceeds still be treated as deemed dividend and are subject to TDS?

    • @CAKushalSoni
      @CAKushalSoni 18 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @kawsar123kawsar12-f
    @kawsar123kawsar12-f 19 днів тому

    )0😈😈😈😈😈😈

  • @sohailshaikh2765
    @sohailshaikh2765 20 днів тому

    I asked this question as my CA says 25% will have to be paid on Interest & Penalty.

    • @CAKushalSoni
      @CAKushalSoni 20 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @nkiieet
    @nkiieet 20 днів тому

    Sir my bank fd amount interested cut by govt itr form online 44ab political party 13a kya select karna hoga sir My income is 0 Saving account

    • @CAKushalSoni
      @CAKushalSoni 20 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 20 днів тому

    kmaal

    • @CAKushalSoni
      @CAKushalSoni 20 днів тому

      Thanks !! Subscribe to the channel and stay connected

  • @sohailshaikh2765
    @sohailshaikh2765 20 днів тому

    Hi, if I have an order is related to capital gain tax and also includes penalties and interest, by paying tax only, will the interest and penalty be completely waived off??

  • @hasmukhlodha7995
    @hasmukhlodha7995 20 днів тому

    I have case of 2017 18 .we have filed appeal in June 2023.still it not filed by CIT (A) .as rectification order passed by ITO officer . Now latest mumbai itat has given judgement for assessment year 2017 18 in favour of assee where section 151 permission not taken . After Rajiv bansal case order What should we do now ,,? What should we do now ?

    • @CAKushalSoni
      @CAKushalSoni 20 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @DR.JAVEDIQBAL-l1n
    @DR.JAVEDIQBAL-l1n 21 день тому

    How to report perviou years asset

    • @CAKushalSoni
      @CAKushalSoni 21 день тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @vineeth454
    @vineeth454 23 дні тому

    Sir i paid 48k income tax on july 30 for 6 lakh stcg .ididnt get 87 a rebate .now after Bombay High court order everyone is saying u can claim 87 a rebate in stcg .now the revised itr date finished what should i do .my ca telling me that u will get refund through rectification and reprocessing in itr.is it right .i am confused 😢

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 24 дні тому

    shandaar

    • @CAKushalSoni
      @CAKushalSoni 24 дні тому

      Thanks !! Subscribe to the channel and stay connected

  • @CRGHunterx
    @CRGHunterx 25 днів тому

    I have doubts in case X is entering into agreement with the builder total amount of 195 lakh and builder provide 50 lakh as sale consideration and for remaining 145 lakh builder will provide asset what is the tax implications to Individuals kindly explain And when capital gain arises in this situation

    • @CAKushalSoni
      @CAKushalSoni 25 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @kumarmghosh473
    @kumarmghosh473 26 днів тому

    Can the cut off date move from 22 July 2024 to the later date?

    • @CAKushalSoni
      @CAKushalSoni 25 днів тому

      There is no possibility for extension of this date.

  • @rpfamily4755
    @rpfamily4755 26 днів тому

    I filed a belated ITR in which I manually claimed a rebate of 25k on income from online games.Should I revised it now & pay the payable amount showing as 1.6k or should I leave the ITR as it is, under processing? what will happen if rebate 87A not allowed for me?Demand how much come? Some people saying 87A Rebate is only applicable for income from short term capital gains plz clarify it

    • @CAKushalSoni
      @CAKushalSoni 25 днів тому

      For more information on this write to us at cakushalsoni@gmail.com Or Whatsapp at +91 94627 30437

  • @senarathpeiris5660
    @senarathpeiris5660 27 днів тому

    Star class coco fruit.

  • @NeerajNkvlogs9
    @NeerajNkvlogs9 28 днів тому

    Thanks

  • @Rajan22
    @Rajan22 Місяць тому

    Thanks...🎉

    • @CAKushalSoni
      @CAKushalSoni 29 днів тому

      Welcome !! Subscribe to the channel and stay connected

  • @HanshabenMehta-i5v
    @HanshabenMehta-i5v Місяць тому

    Where it is mentioned all cases ?

  • @balbirchand4343
    @balbirchand4343 Місяць тому

    Sir maine form no 1 fill kiya tha 17 day ho chuke hain abhi form no 2 nahi mila hai kya karen

    • @CAKushalSoni
      @CAKushalSoni Місяць тому

      Contact your jurisdictional commissioner or wait for some more time

  • @HanshabenMehta-i5v
    @HanshabenMehta-i5v Місяць тому

    If political party agreed for Bogus political donation through affidavit, then what are chances to win in CIT and ITAT appeals ?

    • @CAKushalSoni
      @CAKushalSoni Місяць тому

      There are chances. If all conditions of Sec 80GGC is satisfied then assessee is eligible for deduction. For more information write to us at cakushalsoni@gmai.com

    • @HanshabenMehta-i5v
      @HanshabenMehta-i5v Місяць тому

      @CAKushalSoni can you please give any case name which full all points in favor of assesses ?

    • @HanshabenMehta-i5v
      @HanshabenMehta-i5v 27 днів тому

      Please 🙏

    • @CAKushalSoni
      @CAKushalSoni 27 днів тому

      @@HanshabenMehta-i5v Soni Ishwarlal Harjivandas v. Dy. CIT (Ahmedabad - Trib.) If all conditions of Sec 80GGC is satisfied by the assessee then assessee is eligible for deduction. - ACIT v. Armee Infotech (Ahmedabad - Trib.) The donee is not under obligation to keep a track of the donation, and nothing left in his hand which can ask for return of these amounts. - Union of India v. Kamalakshi Finance Corporation Ltd (Hon'ble SC) If the Statute is an All India Statute, decisions of benches of the Tribunal at various places are considered as binding on the law point decided on the principle of judicial discipline.