https://www.taxtmi.com/caselaws?id=211749 The Tribunal allowed the Revenue's appeal and partly allowed the Assessee's appeal. It directed the Assessing Officer to assess the income substantively in the current year and examine the actual expenditure incurred by the Assessee in subsequent years for allowing deductions. The Tribunal allowed the deduction of Rs.16,000 paid to Krishna Complex Utsav Mandal but upheld the disallowance of the remaining donation expenses and the disallowance under Section 40(a)(ia). en-us Fri, 30 Dec 2011 00:00:00 +0530 Wed, 04 Apr 2012 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211749 The Tribunal allowed the Revenue's appeal and partly allowed the Assessee's appeal. It directed the Assessing Officer to assess the income substantively in the current year and examine the actual expenditure incurred by the Assessee in subsequent years for allowing deductions. The Tribunal allowed the deduction of Rs.16,000 paid to Krishna Complex Utsav Mandal but upheld the disallowance of the remaining donation expenses and the disallowance under Section 40(a)(ia). Case-Laws Income Tax Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211749