https://www.taxtmi.com/caselaws?id=14142 The court held that deductions could not be allowed for contributions made to an unapproved entity under Section 35C of the Income-tax Act. It emphasized the requirement for contributions to be made through approved associations or bodies to qualify for deductions. The court ruled in favor of the Revenue, highlighting the significance of the method of expenditure over the ultimate purpose for claiming tax benefits. Compliance with statutory requirements was underscored as essential for availing tax deductions under specific provisions of the Act. en-us Tue, 13 Feb 2001 00:00:00 +0530 Tue, 14 Jul 2009 10:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14142 The court held that deductions could not be allowed for contributions made to an unapproved entity under Section 35C of the Income-tax Act. It emphasized the requirement for contributions to be made through approved associations or bodies to qualify for deductions. The court ruled in favor of the Revenue, highlighting the significance of the method of expenditure over the ultimate purpose for claiming tax benefits. Compliance with statutory requirements was underscored as essential for availing tax deductions under specific provisions of the Act. Case-Laws Income Tax Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14142