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2023 (2) TMI 108 - ITAT AHMEDABADDisallowance of donation given - M/s. Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata - registration of the said Institutions were withdrawn - HELD THAT:- Factually, the assessee made donation of Rs.25 Lakhs to the Institute in the 2014 and claimed weighted deduction of Rs.43.75 Lakhs, but subsequently, the registration of the said Institutions were withdrawn on 26.09.2016 w.e.f. 01.04.2007. It appears that when the donation was made by the assessee to the Institute, at the material point of time, the donor was an approved Institution u/s 35(1)(iii) - There was no lacuna found by the authorities below against the said Institute and neither there was any embargo imposed during the relevant point of time against the said institution. On this identical issue, we have further considered the judgment relied upon by the assessee passed by the Co-ordinate Bench [2019 (9) TMI 1685 - ITAT AHMEDABAD] wherein relying upon the ratio laid down by the Hon’ble Gujarat High Court in the matter M/s. Thakkar Govindbhai Ganpatlal HUF [2020 (2) TMI 31 - GUJARAT HIGH COURT] relief has been granted to the assessee - Thus we allow this ground of appeal preferred by the assessee. Sales promotion expenses - Whether same are wholly and exclusively for business purposes and allowable under Section 37? - HELD THAT:- As relying on Armee Infotech [2022 (1) TMI 649 - ITAT AHMEDABAD] we find that the expenses are allowable u/s 37 of the Act, and thus, respectfully relying upon the same, we allow this ground of appeal preferred by the assessee.
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