https://www.taxtmi.com/caselaws?id=335530 The appeal was dismissed by the Tribunal as the appellant failed to provide sufficient evidence to support their claims for deductions under section 80P of the Income-tax Act. The denial of deduction was upheld as the appellant's activities did not meet the criteria specified in the Act. Additionally, disallowances under sections 40A(3) and 40(a)(ia) were confirmed due to the appellant's inability to justify cash payments and non-deduction of tax at source. The Tribunal agreed with the CIT(A)'s findings on the addition under section 68, emphasizing the importance of meeting statutory requirements for deductions and allowances. en-us Fri, 11 Nov 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335530 The appeal was dismissed by the Tribunal as the appellant failed to provide sufficient evidence to support their claims for deductions under section 80P of the Income-tax Act. The denial of deduction was upheld as the appellant's activities did not meet the criteria specified in the Act. Additionally, disallowances under sections 40A(3) and 40(a)(ia) were confirmed due to the appellant's inability to justify cash payments and non-deduction of tax at source. The Tribunal agreed with the CIT(A)'s findings on the addition under section 68, emphasizing the importance of meeting statutory requirements for deductions and allowances. Case-Laws Income Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335530