https://www.taxtmi.com/caselaws?id=70120 The Division Bench allowed the Miscellaneous Petition, deleting the disallowance of Rs. 7,900 incurred on the visit of a foreign donor. The Tribunal's error in not considering the earlier order that categorized the donation as a corpus donation led to the conclusion that sections 13(1)(c) and 13(3)(b) were not applicable. The Third Member emphasized the need to rectify the mistake, ultimately resulting in the deletion of the disallowance and the correction of the Tribunal's order. en-us Thu, 22 Oct 1998 00:00:00 +0530 Thu, 20 Jun 2013 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70120 The Division Bench allowed the Miscellaneous Petition, deleting the disallowance of Rs. 7,900 incurred on the visit of a foreign donor. The Tribunal's error in not considering the earlier order that categorized the donation as a corpus donation led to the conclusion that sections 13(1)(c) and 13(3)(b) were not applicable. The Third Member emphasized the need to rectify the mistake, ultimately resulting in the deletion of the disallowance and the correction of the Tribunal's order. Case-Laws Income Tax Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70120