2020 (1) TMI 825

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.... J.B.PARDIWALA 1. This tax appeal at the instance of the Revenue is ordered to be admitted on the following substantial questions of law. [A] Whether the Appellate Tribunal has erred in law and on facts in confirming decision of CIT(A) deleting disallowance of Rs. 30,41,081/- made on account of provision for Employee Long Term Compensation Plan? [B] Whether the Appellate Tribunal has erred in....

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....ether the donation paid by the assessee under section 80G of the Act needs to be allocated to the unit eligible for deduction under section 80-IC of the Act. Regarding this, we note that the donation paid by the assessee has no connection with the unit eligible for deduction under section 80-IC of the Act. 45.1 The scheme of the Act provides to claim the deduction under section 80G of the Act af....