https://www.taxtmi.com/caselaws?id=16431 The court ruled in favor of the assessee, a tea estate company, in a case involving deductions under Section 35CCA of the Income-tax Act and Rule 6AAA of the Income-tax Rules. The court held that the assessee fulfilled all conditions for deduction and was not obligated to monitor the utilization of donated funds by the approved society. The court rejected the claim of withdrawal of approval with retrospective effect and lack of evidence of funds reverting back to the assessee. The assessee's right to claim the deduction was affirmed, and the remand order was quashed. en-us Tue, 22 Dec 1998 00:00:00 +0530 Mon, 07 Sep 2009 16:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16431 The court ruled in favor of the assessee, a tea estate company, in a case involving deductions under Section 35CCA of the Income-tax Act and Rule 6AAA of the Income-tax Rules. The court held that the assessee fulfilled all conditions for deduction and was not obligated to monitor the utilization of donated funds by the approved society. The court rejected the claim of withdrawal of approval with retrospective effect and lack of evidence of funds reverting back to the assessee. The assessee's right to claim the deduction was affirmed, and the remand order was quashed. Case-Laws Income Tax Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16431