https://www.taxtmi.com/caselaws?id=6717 Where an assessee alone had a statutory right of appeal, the appellate authority could not, at the Department's instance, reopen factual findings that contributions to a charitable trust were actually spent for charitable purposes; the factual characterisation therefore remained undisturbed. The exemption claim was also not confined to 60% of the expenditure, because the relevant proviso restricted deduction only where the same amount had already been deducted under the Act or under the Indian Income-tax Act. In the absence of any prior deduction, no proportionate limitation could be imported into the charitable deduction, and the full amount remained admissible. en-us Mon, 08 Aug 1966 00:00:00 +0530 Sun, 01 Feb 2009 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6717 Where an assessee alone had a statutory right of appeal, the appellate authority could not, at the Department's instance, reopen factual findings that contributions to a charitable trust were actually spent for charitable purposes; the factual characterisation therefore remained undisturbed. The exemption claim was also not confined to 60% of the expenditure, because the relevant proviso restricted deduction only where the same amount had already been deducted under the Act or under the Indian Income-tax Act. In the absence of any prior deduction, no proportionate limitation could be imported into the charitable deduction, and the full amount remained admissible. Case-Laws Income Tax Mon, 08 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6717