https://www.taxtmi.com/caselaws?id=63965 The Appellate Tribunal ruled in favor of the assessee, holding that section 40A(3) of the Income Tax Act does not apply to donations made to charitable institutions under section 80G. They emphasized that donations should not be considered as expenditures under section 40A(3) and highlighted the genuineness of the donation payment. The Tribunal partially allowed the appeal, concluding that disallowing the donation would be unjustified, and clarified the scope of section 40A(3) in relation to charitable donations. en-us Thu, 09 Apr 1992 00:00:00 +0530 Wed, 02 Feb 2011 18:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63965 The Appellate Tribunal ruled in favor of the assessee, holding that section 40A(3) of the Income Tax Act does not apply to donations made to charitable institutions under section 80G. They emphasized that donations should not be considered as expenditures under section 40A(3) and highlighted the genuineness of the donation payment. The Tribunal partially allowed the appeal, concluding that disallowing the donation would be unjustified, and clarified the scope of section 40A(3) in relation to charitable donations. Case-Laws Income Tax Thu, 09 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63965