Deduction u/s 35(1)(ii) - retrospective withdrawal of ...

Case Laws Income Tax

May 24, 2019

Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration granted under the Act, subsequent withdrawal of such registration/approval with retrospective effect would not be a reason to deny deduction claimed by the donor - deduction allowable

View Source

← Previous Next →

Deduction u/s 35(1)(ii) - retrospective withdrawal of ...

Case Laws Income Tax

May 24, 2019

You may also like:

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of...

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....

Deduction u/s 35(1)(ii) - Disallowance of donation made to School of Human Genetics & Population Health, Kolkata - The assessee would be eligible for benefit of weighted...

Disallowance made u/s 35(1)(ii) - withdrawal of recognition with retrospective effect - claim weighted deduction of 175% - the donor (i.e assessee herein) cannot be...

Bogus deduction u/s. 35(1)(ii) - party to whom payment made has been made found to be bogus entity - The payee was duly approved when the payment was done. By no stretch...

The assessee claimed weighted deduction u/s 35(1)(ii) for donation made to M/s Shri Arvindo Institute of Applied Scientific Research Trust at the end of the year. The...

Deduction u/s 35(1)(ii) disallowed by AO based on Investigation Wing's report alleging bogus donations receipts issued by institutions. ITAT held AO did not make...

The withdrawal of recognition u/s 35(1)(ii) in the hands of the payee organizations would not affect the rights and interests of the assessee herein for claim of...

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

Reopening of assessment - Disallowance of deduction claimed u/s 35(1)(ii) - The tribunal upheld the reopening of the assessment, ruling it as a procedural irregularity...

Eligibility to deduction u/s 35 (1) - donation made much before the withdrawal of notification - Such withdrawal cannot take away the vested right of the assessee for...

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...

Disallowance u/s 35(i)(ii) - When the assessee had given a donation to the donee organization, the registration granted u/s 35(1)(ii)(iii) of the Act by the competent...

Disallowance of weighted deduction u/s 35(1)(ii) - donation was deposited in Axis Bank, where, society is not maintaining any account - When there is no piece of...

Weighted deduction u/s 35(1)(ii) - bogus donations - the donors in connivance with various brokers, entry operators, donees etc. misued the benefit conferred u/s...

Quick Updates: