https://www.taxtmi.com/caselaws?id=409918 The Appellate Tribunal allowed the assessee's appeal against the disallowance of a deduction claimed for a donation made to an institution under section 35(1)(ii) of the Income Tax Act. The Tribunal found that the genuineness of the donation was doubted based on survey reports without specific evidence or cross-examination of the donee representatives. Relying on previous judgments, the Tribunal emphasized the importance of concrete evidence to question the authenticity of donations. The appeal was allowed in favor of the assessee, highlighting the need for verifiable evidence in such cases. en-us Fri, 25 Jun 2021 00:00:00 +0530 Mon, 19 Jul 2021 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409918 The Appellate Tribunal allowed the assessee's appeal against the disallowance of a deduction claimed for a donation made to an institution under section 35(1)(ii) of the Income Tax Act. The Tribunal found that the genuineness of the donation was doubted based on survey reports without specific evidence or cross-examination of the donee representatives. Relying on previous judgments, the Tribunal emphasized the importance of concrete evidence to question the authenticity of donations. The appeal was allowed in favor of the assessee, highlighting the need for verifiable evidence in such cases. Case-Laws Income Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409918