Disallowance of donation - Donation for scientific research u/s ...

Case Laws Income Tax

September 1, 2020

Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money from the school on payment of commission, therefore, the donation cannot be treated as bogus. At the time of granting donation, the assessee was very much aware that the donee institution was enjoying the status of scientific research organiasation/insrtitution eligible for receiving donation u/s.35(1) - AT

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Disallowance of donation - Donation for scientific research u/s ...

Case Laws Income Tax

September 1, 2020

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