https://www.taxtmi.com/caselaws?id=179836 The ITAT upheld the CIT(A)'s decision to delete the addition of unclaimed dividend and charity/donation as income. The Assessing Officer's additions were deemed unjustified as the unclaimed dividend was post liability and not part of income, while the charity and donation amounts were not charged to the P & L account, in line with the U P Cooperative Society Act. The nature of dividend appropriation and allocation of profits for charity purposes supported the deletion of these additions. en-us Fri, 29 Apr 2011 00:00:00 +0530 Thu, 10 Mar 2016 14:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179836 The ITAT upheld the CIT(A)'s decision to delete the addition of unclaimed dividend and charity/donation as income. The Assessing Officer's additions were deemed unjustified as the unclaimed dividend was post liability and not part of income, while the charity and donation amounts were not charged to the P & L account, in line with the U P Cooperative Society Act. The nature of dividend appropriation and allocation of profits for charity purposes supported the deletion of these additions. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179836