https://www.taxtmi.com/caselaws?id=463309 HC upheld that expenditure on donations to educational institutions was allowable as corporate social responsibility/application of income. The court noted the Department had withdrawn its ITAT appeal for AY 1995-96, the assessee's aims permit such spending, facilities were provided for employees' wards, and no substantial question of law arose from concurrent findings of CIT and ITAT. Separately, HC disallowed invoking section 40(a)(ia) where books showed no payment and there was a mismatch with TDS demand; absent evidence of payment, section 40(a)(ia) could not be applied against the assessee. en-us Wed, 21 Oct 2015 00:00:00 +0530 Wed, 08 Oct 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463309 HC upheld that expenditure on donations to educational institutions was allowable as corporate social responsibility/application of income. The court noted the Department had withdrawn its ITAT appeal for AY 1995-96, the assessee's aims permit such spending, facilities were provided for employees' wards, and no substantial question of law arose from concurrent findings of CIT and ITAT. Separately, HC disallowed invoking section 40(a)(ia) where books showed no payment and there was a mismatch with TDS demand; absent evidence of payment, section 40(a)(ia) could not be applied against the assessee. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463309