https://www.taxtmi.com/caselaws?id=436963 The Department's appeal against the deletion of a bogus deduction claim for donations made to a research foundation was dismissed. The CIT(A) and ITAT found the deductions valid as the foundation was approved at the time of donation, with no evidence of ineligibility. The deletion of commission expenses related to the donation was also upheld. The reassessment proceedings and addition for late payment of employee contributions were confirmed, and interest charged under Section 234A was upheld. All appeals and cross objections were dismissed for the assessment years 2013-14 and 2014-15. en-us Fri, 21 Apr 2023 00:00:00 +0530 Mon, 24 Apr 2023 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436963 The Department's appeal against the deletion of a bogus deduction claim for donations made to a research foundation was dismissed. The CIT(A) and ITAT found the deductions valid as the foundation was approved at the time of donation, with no evidence of ineligibility. The deletion of commission expenses related to the donation was also upheld. The reassessment proceedings and addition for late payment of employee contributions were confirmed, and interest charged under Section 234A was upheld. All appeals and cross objections were dismissed for the assessment years 2013-14 and 2014-15. Case-Laws Income Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436963