Disallowance made u/s 35(1)(ii) - weighted deduction - ...

Case Laws Income Tax

April 18, 2018

Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for withdrawal of recognition u/s 35(1)(ii) of the Act. - AT

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Disallowance made u/s 35(1)(ii) - weighted deduction - ...

Case Laws Income Tax

April 18, 2018

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Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is...

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Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT as was granted to the said HHBRF was only on 06.09.2016 i.e. much after the donation made by the assessee....

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