https://www.taxtmi.com/caselaws?id=770591 Dispute concerns disallowance of related-party management fees and claim for charitable deduction. Tribunal found that detailed invoices, ledgers and quantification of services by the group service provider satisfied evidentiary burden; revenues ad hoc estimation was held impermissible as guesswork, with reliance on coordinate-bench precedent supporting arms-length acceptance, resulting in deletion of the disallowance. On charitable deductions, Tribunal distinguished CSR disallowance cases and accepted produced receipts establishing eligibility for deduction under charitable contribution provisions, leading to allowance of the 80G claim and dismissal of revenue appeals. en-us Thu, 13 Mar 2025 00:00:00 +0530 Wed, 14 Jan 2026 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770591 Dispute concerns disallowance of related-party management fees and claim for charitable deduction. Tribunal found that detailed invoices, ledgers and quantification of services by the group service provider satisfied evidentiary burden; revenues ad hoc estimation was held impermissible as guesswork, with reliance on coordinate-bench precedent supporting arms-length acceptance, resulting in deletion of the disallowance. On charitable deductions, Tribunal distinguished CSR disallowance cases and accepted produced receipts establishing eligibility for deduction under charitable contribution provisions, leading to allowance of the 80G claim and dismissal of revenue appeals. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770591