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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