https://www.taxtmi.com/caselaws?id=429933 The ITAT allowed the Revenue's appeal, disallowing the deduction claimed by the assessee under Section 35(1)(ii) for the assessment years 2012-13 and 2013-14. The ITAT held that the assessee was part of a scheme to misuse the benefit conferred under Section 35(1)(ii) and that the donation was not genuine. The Department's appeal was allowed, and the deduction of Rs. 1,75,00,000/- was added back to the total income of the assessee. en-us Tue, 04 Oct 2022 00:00:00 +0530 Mon, 07 Nov 2022 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429933 The ITAT allowed the Revenue's appeal, disallowing the deduction claimed by the assessee under Section 35(1)(ii) for the assessment years 2012-13 and 2013-14. The ITAT held that the assessee was part of a scheme to misuse the benefit conferred under Section 35(1)(ii) and that the donation was not genuine. The Department's appeal was allowed, and the deduction of Rs. 1,75,00,000/- was added back to the total income of the assessee. Case-Laws Income Tax Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429933