Sri Rajesh Rawtani vs. The Income Tax Officer
The appeals are disposed off in the above
ITTA/278/2010HC Telangana17 Dec 2025
Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO
Section 10Section 37(1)
disallowed the
claim originally made under section 80G. The reasoning of these two
lower authorities was that the claim was unsupported by any
documentary proof with regard to the permissibility of the deduction
and such being the case, relief of larger deduction as business
expenditure could not be granted.
15.
The Tribunal accepted the assessee’s argument and held that
