https://www.taxtmi.com/caselaws?id=401700 The ITAT ruled in favor of the assessee, allowing the donation claim under section 35AC. The assessment order passed under section 143(3) was upheld, and the speaking nature of the Assessment Order was confirmed. The ITAT did not delve into all submissions in the Appellate Order, as the primary issue was resolved in favor of the assessee. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 14 Dec 2020 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401700 The ITAT ruled in favor of the assessee, allowing the donation claim under section 35AC. The assessment order passed under section 143(3) was upheld, and the speaking nature of the Assessment Order was confirmed. The ITAT did not delve into all submissions in the Appellate Order, as the primary issue was resolved in favor of the assessee. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401700