2020 (1) TMI 825

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....AL ORDER PER : HONOURABLE MR.JUSTICE 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? ....

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....ials available on record. The controversy in the case on hand relates whether 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 sc....