https://www.taxtmi.com/caselaws?id=306481 The appeal was allowed as the Revenue did not doubt the donation and no new circumstances arose. The rejection of the donation benefit under section 35(1)(ii) of the Income Tax Act, 1961 was deemed unjustified due to lack of concrete evidence to question the genuineness of the donation, following a Co-ordinate Bench precedent. The addition made by the authorities below was deleted, and the assessee's appeal against the rejection of the donation benefit was successful. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 03 Feb 2023 06:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306481 The appeal was allowed as the Revenue did not doubt the donation and no new circumstances arose. The rejection of the donation benefit under section 35(1)(ii) of the Income Tax Act, 1961 was deemed unjustified due to lack of concrete evidence to question the genuineness of the donation, following a Co-ordinate Bench precedent. The addition made by the authorities below was deleted, and the assessee's appeal against the rejection of the donation benefit was successful. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306481