https://www.taxtmi.com/caselaws?id=69554 The appeal was dismissed, affirming the CIT (Appeals) decisions on both issues. The deduction under Section 35CCA for contributions to Tamil Nadu Rural Reconstruction Association (TARRA) was allowed, despite the Revenue's contention that approval was required before payment. The Tribunal upheld the CIT (Appeals) decision, emphasizing that approval did not need to precede expenditure. Additionally, the contribution towards the molasses storage fund reserve was allowed, following a similar case precedent. en-us Wed, 27 Feb 1991 00:00:00 +0530 Mon, 13 Jun 2011 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69554 The appeal was dismissed, affirming the CIT (Appeals) decisions on both issues. The deduction under Section 35CCA for contributions to Tamil Nadu Rural Reconstruction Association (TARRA) was allowed, despite the Revenue's contention that approval was required before payment. The Tribunal upheld the CIT (Appeals) decision, emphasizing that approval did not need to precede expenditure. Additionally, the contribution towards the molasses storage fund reserve was allowed, following a similar case precedent. Case-Laws Income Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69554