2020 (4) TMI 232

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....: Shri Prateek Kedawat For the Respondent(s) : None JUDGMENT This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 urging the following 5 substantial questions of law: i) Whether in the facts and circumstances of the case and in law the ITAT was justified in deleting the addition of Rs. 20,00,000/- made on account of contribution made to State Renewal Fu....

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....nce of contribution to Energy Conservation Fund of Rs. 10000000/- as made by Assessing Officer ignoring the fact that contribution towards fund is diversion of income and not allowable u/s.37(1) of the Income Tax Act. v) Whether on the facts and in the circumstances of the case and in law Hon'ble ITAT was justified in deleting the disallowance of contribution to Rajasthan Bhawan of Rs. 1,00,00,0....