https://www.taxtmi.com/caselaws?id=787869 The tribunal considered four tax issues: weighted deduction for a donation under section 35(1)(ii) was denied after finding the recipient trust lacked valid approval and related documents were discredited; claims for deduction under section 80-IA(4)(ia) for an effluent treatment plant and for a steam generation undertaking were denied because the prescribed audit report (Form 10CCB) was not furnished by the statutory date, the tribunal applying a strict compliance principle; and the characterisation of export incentives as capital receipts was admitted as a pure legal issue and remitted to the assessing officer for fresh adjudication. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787869 The tribunal considered four tax issues: weighted deduction for a donation under section 35(1)(ii) was denied after finding the recipient trust lacked valid approval and related documents were discredited; claims for deduction under section 80-IA(4)(ia) for an effluent treatment plant and for a steam generation undertaking were denied because the prescribed audit report (Form 10CCB) was not furnished by the statutory date, the tribunal applying a strict compliance principle; and the characterisation of export incentives as capital receipts was admitted as a pure legal issue and remitted to the assessing officer for fresh adjudication. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787869