https://www.taxtmi.com/caselaws?id=422263 The Appellate Tribunal allowed the appeal, setting aside the Commissioner's order. The Tribunal found the addition of the donation amount unjustified as it was not claimed as an expenditure in the profit and loss account. Emphasizing the importance of correctly appreciating the facts, the Tribunal directed the Assessing Officer to delete the disallowance of Rs. 5,00,000/-. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422263 The Appellate Tribunal allowed the appeal, setting aside the Commissioner's order. The Tribunal found the addition of the donation amount unjustified as it was not claimed as an expenditure in the profit and loss account. Emphasizing the importance of correctly appreciating the facts, the Tribunal directed the Assessing Officer to delete the disallowance of Rs. 5,00,000/-. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422263