https://www.taxtmi.com/caselaws?id=35097 The court held that a donation made by the assessee to a hospital before it was eligible under section 35AC of the Income Tax Act was entitled to a deduction. The court also ruled that a provision for premium on redemption of debentures was an allowable deduction based on a previous Supreme Court judgment. Consequently, the court dismissed the appeal, affirming the decisions of the appellate authorities in favor of the assessee on both issues. en-us Wed, 20 Aug 2008 00:00:00 +0530 Tue, 22 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35097 The court held that a donation made by the assessee to a hospital before it was eligible under section 35AC of the Income Tax Act was entitled to a deduction. The court also ruled that a provision for premium on redemption of debentures was an allowable deduction based on a previous Supreme Court judgment. Consequently, the court dismissed the appeal, affirming the decisions of the appellate authorities in favor of the assessee on both issues. Case-Laws Income Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35097