https://www.taxtmi.com/caselaws?id=62584 The Tribunal dismissed the assessee's appeal, upholding the addition of Rs. 10,00,000 to the income and validating the proceedings under sections 147 and 148. The withdrawal of the deduction under section 35CCA was justified due to the failure of the Seva Charitable Trust to implement the approved rural development programs. The Tribunal found no evidence of coercion or breach of agreement by the department. en-us Fri, 19 May 1995 00:00:00 +0530 Thu, 20 Jan 2011 15:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62584 The Tribunal dismissed the assessee's appeal, upholding the addition of Rs. 10,00,000 to the income and validating the proceedings under sections 147 and 148. The withdrawal of the deduction under section 35CCA was justified due to the failure of the Seva Charitable Trust to implement the approved rural development programs. The Tribunal found no evidence of coercion or breach of agreement by the department. Case-Laws Income Tax Fri, 19 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62584