https://www.taxtmi.com/highlights?id=69453 Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary contribution, no expenditure can be allowed for earning such income. However, in case of donations paid, the said amount is to be allowed as deduction u/s 80G in case donations paid are to entities which are approved for the purpose of section 80G. - AT en-us Thu, 27 Apr 2023 11:31:56 +0530 Thu, 27 Apr 2023 11:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69453 Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary contribution, no expenditure can be allowed for earning such income. However, in case of donations paid, the said amount is to be allowed as deduction u/s 80G in case donations paid are to entities which are approved for the purpose of section 80G. - AT Highlights Income Tax Thu, 27 Apr 2023 11:31:56 +0530 https://www.taxtmi.com/highlights?id=69453