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    <title>2021 (10) TMI 554 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, overturning the rejection of the deduction claim for donations to a charitable institution. Citing precedents from the Hon&#039;ble Gujarat High Court and ITAT, Ahmedabad, the Tribunal emphasized the lack of evidence against the donation&#039;s legitimacy and the proper utilization of funds. The decision was based on the principle of judicial precedence and the similarity of facts with previously decided cases, ultimately ruling in favor of the assessee on 30th September 2021 at Ahmedabad.</description>
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      <title>2021 (10) TMI 554 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=413502</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeal, overturning the rejection of the deduction claim for donations to a charitable institution. Citing precedents from the Hon&#039;ble Gujarat High Court and ITAT, Ahmedabad, the Tribunal emphasized the lack of evidence against the donation&#039;s legitimacy and the proper utilization of funds. The decision was based on the principle of judicial precedence and the similarity of facts with previously decided cases, ultimately ruling in favor of the assessee on 30th September 2021 at Ahmedabad.</description>
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