TaxTMI 
TaxTMI 
2022 (1) TMI 1349
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.... : Mr. V. Chandrashekar, Advocate JUDGMENT This appeal under Section 260-A of the Income Tax Act has been filed the revenue against the order dated 25.01.2019 passed by the Income Tax Appellate Tribunal The subject matter of the appeal pertains to Assessment Year 2009-10. The appeal was admitted on following substantial questions of law: (i) Whether on the facts and circumstances of the case a....
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....ssment on 30.12.2011. The aforesaid order was set aside by the Commissioner of Income Tax by an order dated 29.01.2014 passed under Section 263 of the Act. The assessee filed an appeal before the tribunal. The tribunal by an order dated 25.01.2019 has partly allowed the appeal. 3. We have heard learned counsel for the parties at length. The substantial questions of law involved in this appeal hav....
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.... and with a view to secure benefit to the assessee's business, cannot be regarded as payment opposed to public policy. It is not as if the payment in the present case had been made as an illegal gratification. There is no law which prohibits the making of such a donation. The mere fact that making of a donation for charitable or public cause or in public interest results in the government givi....