https://www.taxtmi.com/caselaws?id=293677 The Tribunal allowed the appeal, deleting the reassessment under section 143(3) r.w.s. 147 of the Income Tax Act for Assessment Year 2014-15, as the issue was covered by previous judgments in favor of the assessee. Additionally, the disallowance of the claim under section 35(1)(ii) of the Act was dismissed, as the genuineness of the donation was upheld, and the disallowance was found impermissible. The judgment underscores the importance of substantiating claims and complying with statutory requirements for deductions under the Income Tax Act. en-us Thu, 20 Feb 2020 00:00:00 +0530 Wed, 24 Feb 2021 09:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293677 The Tribunal allowed the appeal, deleting the reassessment under section 143(3) r.w.s. 147 of the Income Tax Act for Assessment Year 2014-15, as the issue was covered by previous judgments in favor of the assessee. Additionally, the disallowance of the claim under section 35(1)(ii) of the Act was dismissed, as the genuineness of the donation was upheld, and the disallowance was found impermissible. The judgment underscores the importance of substantiating claims and complying with statutory requirements for deductions under the Income Tax Act. Case-Laws Income Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293677