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TMI Blog2020 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... E J.B.PARDIWALA 1. This tax appeal at the instance of the Revenue is ordered to be admitted on the following substantial questions of law. [A] Whether the Appellate Tribunal has erred in law and on facts in confirming decision of CIT(A) deleting disallowance of Rs. 30,41,081/- made on account of provision for Employee Long Term Compensation Plan? [B] Whether the Appellate Tribunal has erred i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the donation paid by the assessee under section 80G of the Act needs to be allocated to the unit eligible for deduction under section 80-IC of the Act. Regarding this, we note that the donation paid by the assessee has no connection with the unit eligible for deduction under section 80-IC of the Act. 45.1 The scheme of the Act provides to claim the deduction under section 80G of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions specified under section 80G of the Act which can be claimed in the manner as discussed above. In view of the above, we do not find any infirmity in the order of the learned CIT(A). Accordingly, we decline to interfere in his order. Hence, the ground of appeal of the Revenue is dismissed. 4. We are in agreement of the findings recorded by the appellate tribunal as regards the question No.[ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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