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    <title>Assessee Must Provide Evidence for Deduction on Donations to Local Clubs; 50% Expense Deduction Possible if Verified.</title>
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    <description>Claim of deduction regarding donation - assessee directed to submit materials to substantiate the fact of donation it gave to local clubs/bodies during festival/sports in order to have good relations with them for smooth running of its business. And if the assessee produce evidence/material as directed by us, the AO may verify the same and allow balance 50% of the expenses which are shown to have been made by the assessee to the local clubs for smooth functioning of its business of extraction of coal and its transportation. - AT</description>
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    <pubDate>Mon, 16 May 2022 08:42:18 +0530</pubDate>
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      <title>Assessee Must Provide Evidence for Deduction on Donations to Local Clubs; 50% Expense Deduction Possible if Verified.</title>
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      <description>Claim of deduction regarding donation - assessee directed to submit materials to substantiate the fact of donation it gave to local clubs/bodies during festival/sports in order to have good relations with them for smooth running of its business. And if the assessee produce evidence/material as directed by us, the AO may verify the same and allow balance 50% of the expenses which are shown to have been made by the assessee to the local clubs for smooth functioning of its business of extraction of coal and its transportation. - AT</description>
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      <pubDate>Mon, 16 May 2022 08:42:18 +0530</pubDate>
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