2015 (8) TMI 1460

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..... by the assessee in appeal before the Tribunal and after perusal of the records the Tribunal arrived to a conclusion that the money was paid to the manufacturer of those machines which were installed at the SMS Hospital with the prior consent and such machines were installed to provide medical assistance to the poor people and also observed that if the money would have been paid directly to the SM .....

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..... e Tax Act,1961 ( Act ) has been preferred against order of the Income Tax Appellate Tribunal ( Tribunal ) dt.05.11.2014 and the controversy confined to the deduction claimed by the assessee respondent of ₹ 86,41,387/- u/S 80G of the Act. The case as set up by the assessee before the Assessing Authority was that he being engaged in the business of trading export of readymade garments fil .....

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..... he Ld. Tribunal and after perusal of the records the Ld. Tribunal arrived to a conclusion that the money was paid to the manufacturer of those machines which were installed at the SMS Hospital with the prior consent and such machines were installed to provide medical assistance to the poor people and also observed that if the money would have been paid directly to the SMS Hospital donation u/S 80G .....

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