https://www.taxtmi.com/caselaws?id=190854 The Tribunal partially allowed the appeal, setting aside certain additions and disallowances while restoring some issues for re-examination. It upheld the CIT(A)'s decision on treating donations as revenue income and dismissed challenges to jurisdiction and the validity of the assessment order. The Tribunal clarified that Section 40(a)(ia) does not apply to charitable institutions and directed further verification on other disallowances under Sections 40A(3) and 36(1)(va). Additionally, it instructed re-examination of issues related to the treatment of expenditure and prior period expenses. en-us Wed, 14 Dec 2016 00:00:00 +0530 Sat, 04 Mar 2017 18:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190854 The Tribunal partially allowed the appeal, setting aside certain additions and disallowances while restoring some issues for re-examination. It upheld the CIT(A)'s decision on treating donations as revenue income and dismissed challenges to jurisdiction and the validity of the assessment order. The Tribunal clarified that Section 40(a)(ia) does not apply to charitable institutions and directed further verification on other disallowances under Sections 40A(3) and 36(1)(va). Additionally, it instructed re-examination of issues related to the treatment of expenditure and prior period expenses. Case-Laws Income Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190854