https://www.taxtmi.com/caselaws?id=241387 The Tribunal dismissed the Revenue's appeal, confirming that the assessee was entitled to the exemption under Section 11 for the payment made under Section 13(1)(c) of the Income Tax Act, as it was reasonable and aligned with the society's objectives. Additionally, the Tribunal upheld the deletion of the addition made under Section 40(a)(ia) for non-deduction of TDS on legal expenses, ruling that the expenses were an application of income towards the society's objectives, qualifying for exemption under Section 11. en-us Fri, 08 Mar 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241387 The Tribunal dismissed the Revenue's appeal, confirming that the assessee was entitled to the exemption under Section 11 for the payment made under Section 13(1)(c) of the Income Tax Act, as it was reasonable and aligned with the society's objectives. Additionally, the Tribunal upheld the deletion of the addition made under Section 40(a)(ia) for non-deduction of TDS on legal expenses, ruling that the expenses were an application of income towards the society's objectives, qualifying for exemption under Section 11. Case-Laws Income Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241387