TMI Blog2020 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... provides to claim the deduction u/s 80G after claiming all the deduction provided under chapter VI-A of the Income Tax Act. Therefore, the assessee can claim the deduction on account of such donation only against the Gross Total Income after claiming all other deduction. Donation paid by the assessee cannot be claimed as an expense in the profit and loss account as the same has not been incurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee at the rate of 60% on the items connected with the VSAT? [C] Whether theTribunal erred deleting reduction of deduction under Section 80IC of the Act? - R/TAX APPEAL NO. 772 of 2019 - - - Dated:- 6-1-2020 - HONOURABLE MR.JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Mrs Mauna M Bhatt for the Appellant ORAL ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of ₹ 29,82,93,291/- under Section 80IC of the Act? 2. So far as the question No.[D] is concerned as proposed by the Revenue in the memorandum of appeal, we are not inclined to admit this appeal on the question No.[D]. 3. So far as the question No.[D] is concerned, the appellate tribunal in its impugned order has observed as under:- 45. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45.2 We further note that the donation paid by the assessee cannot be claimed as an expense in the profit and loss account as the same has not been incurred wholly and exclusively for the purpose of the business as provided under section 37(1) of the Act. Thus even if the assessee claimed the donation as an expense in the profit and loss account, then it has to be disallowed while computi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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