https://www.taxtmi.com/caselaws?id=64967 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision, affirming that the case involved succession of the partnership firm, not a mere change in constitution. The Revenue's appeal was dismissed. The disallowance of house-tax expenditure was upheld, as no evidence supported the claim. The issue of donation exemption under Section 80-G was remanded for verification of the donation date and encashment details, with instructions for fresh adjudication by the Assessing Officer. The cross-objection was partly allowed. en-us Fri, 22 May 1992 00:00:00 +0530 Fri, 11 Feb 2011 13:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64967 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision, affirming that the case involved succession of the partnership firm, not a mere change in constitution. The Revenue's appeal was dismissed. The disallowance of house-tax expenditure was upheld, as no evidence supported the claim. The issue of donation exemption under Section 80-G was remanded for verification of the donation date and encashment details, with instructions for fresh adjudication by the Assessing Officer. The cross-objection was partly allowed. Case-Laws Income Tax Fri, 22 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64967