https://www.taxtmi.com/caselaws?id=296432 The Appellate Tribunal ITAT Lucknow allowed both appeals filed by the assessee. The Tribunal ruled in favor of the appellant, deleting the ad hoc disallowance of expenses as the Assessing Officer's actions lacked specific defects in vouchers or instances. Additionally, the Tribunal upheld the deduction u/s 35AC for the donation made by the assessee, noting compliance with requirements and the institution's approval for such deduction. The judgment emphasized the necessity of proper justification for disallowances and adherence to relevant provisions for claiming deductions, ultimately favoring the assessee in both issues. en-us Fri, 26 Apr 2019 00:00:00 +0530 Tue, 20 Jul 2021 21:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296432 The Appellate Tribunal ITAT Lucknow allowed both appeals filed by the assessee. The Tribunal ruled in favor of the appellant, deleting the ad hoc disallowance of expenses as the Assessing Officer's actions lacked specific defects in vouchers or instances. Additionally, the Tribunal upheld the deduction u/s 35AC for the donation made by the assessee, noting compliance with requirements and the institution's approval for such deduction. The judgment emphasized the necessity of proper justification for disallowances and adherence to relevant provisions for claiming deductions, ultimately favoring the assessee in both issues. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296432