Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
AO Disallows ₹175 Crore Donation Under 35AC; ITAT Allows Deduction Citing Valid Approval At Time Of Donation
Update / Judgement Date
08 Oct 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Income Tax
The Assessing Officer disallowed a ₹175 crore donation under Section 35AC, but on appeal, ITAT allowed it based on valid government approval in force at the time of donation. The article explains the interplay of timing of approvals, retrospective scrutiny, legislative changes, and threshold of scrutiny for charitable donations under corporate tax laws.
