https://www.taxtmi.com/caselaws?id=289053 The ITAT allowed the assessee's appeal, directing the deletion of both the disallowance of the Rs. 14.00 lacs deduction under Section 35(1)(ii) and the Rs. 1,12,000/- addition for alleged commission. The Tribunal held that the donation made to the institute with valid approval should not be affected by subsequent events leading to the institute's disqualification. The addition of commission for acquiring accommodation entries was deemed unwarranted due to lack of evidence. The judgment was pronounced on 20th June 2019. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sat, 11 Jul 2020 10:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289053 The ITAT allowed the assessee's appeal, directing the deletion of both the disallowance of the Rs. 14.00 lacs deduction under Section 35(1)(ii) and the Rs. 1,12,000/- addition for alleged commission. The Tribunal held that the donation made to the institute with valid approval should not be affected by subsequent events leading to the institute's disqualification. The addition of commission for acquiring accommodation entries was deemed unwarranted due to lack of evidence. The judgment was pronounced on 20th June 2019. Case-Laws Income Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289053