https://www.taxtmi.com/caselaws?id=395154 The Appellate Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to reexamine the eligibility of the appellant's claim under Section 80G of the Income-tax Act based on the necessary conditions. The decision emphasized the distinction between deductions under Sections 30 to 36 for business income and deductions under Section 80G for total taxable income, ensuring that the appellant receives the benefit of the claim under Chapter VI A without facing double disallowance. en-us Wed, 29 Apr 2020 00:00:00 +0530 Fri, 21 Aug 2020 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395154 The Appellate Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to reexamine the eligibility of the appellant's claim under Section 80G of the Income-tax Act based on the necessary conditions. The decision emphasized the distinction between deductions under Sections 30 to 36 for business income and deductions under Section 80G for total taxable income, ensuring that the appellant receives the benefit of the claim under Chapter VI A without facing double disallowance. Case-Laws Income Tax Wed, 29 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395154