https://www.taxtmi.com/caselaws?id=416047 The Tribunal upheld the assessee's appeal, allowing the claim and deleting the disallowance of Rs. 52,50,000 under section 35(1)(iii) of the Income Tax Act, 1961. The Tribunal found merit in the assessee's argument that the donation was made with proper approval from the Government of India, supported by evidence. Citing a judgment by the Hon'ble Gujarat High Court, the Tribunal ruled in favor of the assessee based on the evidence presented, ultimately overturning the decision of the ld. CIT(A) and granting relief to the assessee for the Asstt. Year 2014-15. en-us Wed, 08 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 09:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416047 The Tribunal upheld the assessee's appeal, allowing the claim and deleting the disallowance of Rs. 52,50,000 under section 35(1)(iii) of the Income Tax Act, 1961. The Tribunal found merit in the assessee's argument that the donation was made with proper approval from the Government of India, supported by evidence. Citing a judgment by the Hon'ble Gujarat High Court, the Tribunal ruled in favor of the assessee based on the evidence presented, ultimately overturning the decision of the ld. CIT(A) and granting relief to the assessee for the Asstt. Year 2014-15. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416047