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    <title>1996 (12) TMI 121 - ITAT MADRAS-C</title>
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    <description>The Tribunal dismissed the appeal regarding the donation to Sigma Medical Aid &amp;amp; Research Society (SRS) and the disallowance of car maintenance expenses. The appeal on the donation to Aparna Ashram was allowed for statistical purposes, with the matter sent back to the Assessing Officer for further review. The initiation of penalty under section 271(1)(c) was upheld as there is no appeal against it. Overall, the appeal was partly allowed.</description>
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      <description>The Tribunal dismissed the appeal regarding the donation to Sigma Medical Aid &amp;amp; Research Society (SRS) and the disallowance of car maintenance expenses. The appeal on the donation to Aparna Ashram was allowed for statistical purposes, with the matter sent back to the Assessing Officer for further review. The initiation of penalty under section 271(1)(c) was upheld as there is no appeal against it. Overall, the appeal was partly allowed.</description>
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