https://www.taxtmi.com/caselaws?id=188343 The Tribunal allowed the appeal for statistical purposes, directing a re-evaluation by the Assessing Officer to determine the legitimacy of the donation claim under Section 35(1)(iii) of the Income Tax Act, 1961. The matter was remitted back for further examination due to suspicions of fictitious transactions and fund transfers, emphasizing the need for a thorough investigation into the chain of transactions and the involvement of the recipient society. The decision aimed at establishing the actual beneficiaries and validity of the donation claim, setting aside previous orders for a more detailed assessment. en-us Thu, 18 Aug 2016 00:00:00 +0530 Sat, 26 Nov 2016 11:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188343 The Tribunal allowed the appeal for statistical purposes, directing a re-evaluation by the Assessing Officer to determine the legitimacy of the donation claim under Section 35(1)(iii) of the Income Tax Act, 1961. The matter was remitted back for further examination due to suspicions of fictitious transactions and fund transfers, emphasizing the need for a thorough investigation into the chain of transactions and the involvement of the recipient society. The decision aimed at establishing the actual beneficiaries and validity of the donation claim, setting aside previous orders for a more detailed assessment. Case-Laws Income Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188343