https://www.taxtmi.com/caselaws?id=345935 The Tribunal partially allowed the appeal, ruling in favor of the appellant on disallowances under sections 35(1)(ii) and 14A of the Income Tax Act, 1961. The decision was based on the institution's approval at the time of donation and the lack of detailed reasoning for disallowance under section 14A. The Tribunal directed the Assessing Officer to provide specifics on the disallowance under section 14A. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 31 Jul 2017 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345935 The Tribunal partially allowed the appeal, ruling in favor of the appellant on disallowances under sections 35(1)(ii) and 14A of the Income Tax Act, 1961. The decision was based on the institution's approval at the time of donation and the lack of detailed reasoning for disallowance under section 14A. The Tribunal directed the Assessing Officer to provide specifics on the disallowance under section 14A. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345935