https://www.taxtmi.com/caselaws?id=411875 The ITAT allowed the Assessee's appeal, overturning the lower authorities' decisions regarding the deduction under Section 35(1)(ii) for a donation to a research foundation. The ITAT found in favor of the Assessee, emphasizing the lack of concrete evidence against them and highlighting inconsistencies in the information provided by the revenue authorities. The appeal was allowed based on the evidence presented, ultimately dismissing the Revenue's appeal and upholding the Assessee's position. en-us Tue, 24 Aug 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411875 The ITAT allowed the Assessee's appeal, overturning the lower authorities' decisions regarding the deduction under Section 35(1)(ii) for a donation to a research foundation. The ITAT found in favor of the Assessee, emphasizing the lack of concrete evidence against them and highlighting inconsistencies in the information provided by the revenue authorities. The appeal was allowed based on the evidence presented, ultimately dismissing the Revenue's appeal and upholding the Assessee's position. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411875