2015 (8) TMI 1460

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....Mr. Himanshu Sharma Adv., for the respondent. ORDER Instant appeal u/S 260A of the Income Tax Act,1961 ("Act") has been preferred against order of the Income Tax Appellate Tribunal ("Tribunal") dt.05.11.2014 and the controversy confined to the deduction claimed by the assessee respondent of Rs. 86,41,387/- u/S 80G of the Act. The case as set up by the assessee before the Assessing Authority w....

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....ssible in law and which came to be challenged by the assessee in appeal before the Ld. Tribunal and after perusal of the records the Ld. Tribunal arrived to a conclusion that the money was paid to the manufacturer of those machines which were installed at the SMS Hospital with the prior consent and such machines were installed to provide medical assistance to the poor people and also observed that....