https://www.taxtmi.com/caselaws?id=238463 The Tribunal partially allowed the appeal, overturning the addition of Rs. 4,13,16,517/- to the declared value of sales. The Tribunal directed the Assessing Officer to reassess the deduction under Section 80G based on the evidence submitted by the assessee. It was noted that the lower authorities had relied on suspicion and presumption without substantial evidence to justify their decisions. en-us Wed, 25 Sep 2013 00:00:00 +0530 Wed, 23 Oct 2013 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238463 The Tribunal partially allowed the appeal, overturning the addition of Rs. 4,13,16,517/- to the declared value of sales. The Tribunal directed the Assessing Officer to reassess the deduction under Section 80G based on the evidence submitted by the assessee. It was noted that the lower authorities had relied on suspicion and presumption without substantial evidence to justify their decisions. Case-Laws Income Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238463