https://www.taxtmi.com/caselaws?id=336695 The ITAT partially allowed the appeal, directing reassessment of the section 80G claim for donation to "Research Foundation for Jainology" and permitting the wire mesh expenditure on buses as Revenue expenditure, overturning the lower authorities' treatment of it as Capital expenditure. The ITAT upheld the disallowance under section 35(1)(iii) for lack of official gazette notification of the foundation but allowed reconsideration of the section 80G claim, citing the appellate authority's power to admit unclaimed deductions. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 27 Dec 2016 19:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336695 The ITAT partially allowed the appeal, directing reassessment of the section 80G claim for donation to "Research Foundation for Jainology" and permitting the wire mesh expenditure on buses as Revenue expenditure, overturning the lower authorities' treatment of it as Capital expenditure. The ITAT upheld the disallowance under section 35(1)(iii) for lack of official gazette notification of the foundation but allowed reconsideration of the section 80G claim, citing the appellate authority's power to admit unclaimed deductions. Case-Laws Income Tax Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336695