https://www.taxtmi.com/caselaws?id=177902 The High Court disallowed the deduction of service charges paid to M/s Universe Trading Company under Sec.40A(2), disallowed the loss in the film business amounting to Rs. 31,48,670, and disallowed the deduction for donation to Aparna Ashram under Sec. 35(2A). The Court restored the orders of the Assessing Officer and the I Appellate Authority, overturning the Tribunal's decisions for lack of proper consideration of facts and legal principles. en-us Tue, 03 Jul 2007 00:00:00 +0530 Thu, 21 Jan 2016 15:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177902 The High Court disallowed the deduction of service charges paid to M/s Universe Trading Company under Sec.40A(2), disallowed the loss in the film business amounting to Rs. 31,48,670, and disallowed the deduction for donation to Aparna Ashram under Sec. 35(2A). The Court restored the orders of the Assessing Officer and the I Appellate Authority, overturning the Tribunal's decisions for lack of proper consideration of facts and legal principles. Case-Laws Income Tax Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177902