https://www.taxtmi.com/caselaws?id=390783 The ITAT allowed the assessee's appeal, dismissing the disallowance of the deduction claimed under section 35(1)(ii) for a donation made to an institution. The ITAT ruled in favor of the assessee based on precedents and the lack of concrete evidence proving the donations were bogus. Emphasizing the importance of providing concrete evidence to substantiate claims, the judgment underscores the need for thorough verification processes in cases involving deductions and additions under the Income Tax Act. en-us Tue, 26 Nov 2019 00:00:00 +0530 Fri, 10 Jan 2020 21:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390783 The ITAT allowed the assessee's appeal, dismissing the disallowance of the deduction claimed under section 35(1)(ii) for a donation made to an institution. The ITAT ruled in favor of the assessee based on precedents and the lack of concrete evidence proving the donations were bogus. Emphasizing the importance of providing concrete evidence to substantiate claims, the judgment underscores the need for thorough verification processes in cases involving deductions and additions under the Income Tax Act. Case-Laws Income Tax Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390783