https://www.taxtmi.com/caselaws?id=394307 The court allowed both appeals by the assessee for statistical purposes. The Income Tax Appellate Tribunal directed the Assessing Officer to re-examine the nature of expenses related to society charges and donations in accordance with the findings for the respective assessment years. The disallowance of society charges for Maple Society was remanded to verify if the claimed amount included municipal taxes, allowing deductions accordingly. The disallowance of donations to local Ganesh Mandals was overturned, with the ITAT ruling that such donations are deductible under section 37(1) of the Income Tax Act, 1961. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 08 Apr 2020 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394307 The court allowed both appeals by the assessee for statistical purposes. The Income Tax Appellate Tribunal directed the Assessing Officer to re-examine the nature of expenses related to society charges and donations in accordance with the findings for the respective assessment years. The disallowance of society charges for Maple Society was remanded to verify if the claimed amount included municipal taxes, allowing deductions accordingly. The disallowance of donations to local Ganesh Mandals was overturned, with the ITAT ruling that such donations are deductible under section 37(1) of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394307