In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.233/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 Hira Power & Steels Limited 557, Urla Industrial Area, Urla Industrial Complex, Raipur (C.G.)-493 221 Pan: Aabcj0138Q ........अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)
80G of the IT Act, as the expenditure is not supported with required documents. Therefore, Rs.1,60,458/- is disallowed and added to the total income of the assessee.” 8. In this regard, the Ld. Counsel for the assessee submitted that the assessee had made various donation expenses and charity. That similar expenses had been allowed in the case