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Income Tax - Highlights / Catch Notes

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Disallowance of deduction u/s 35 - assessee had made donation to ...


Retrospective Application of Notifications Cannot Impose Additional Tax on Donations u/s 35 for Scientific Research.

July 12, 2018

Case Laws     Income Tax     AT

Disallowance of deduction u/s 35 - assessee had made donation to a institute engaged in Scientific Research - no additional tax burden can be put on the assessee by making retrospective operations of certain notifications or withdrawal of notifications.

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