https://www.taxtmi.com/caselaws?id=69079 Section 35(1)(ii) allows a statutory deduction for sums paid to an approved scientific research association or institution, and the only threshold condition is that the payment be made to the recognised entity. No additional requirement can be imported that the payment must come from current year taxable income or earnings chargeable to tax. The provision is to be applied liberally to further the legislative object of promoting scientific research. A reference to section 80GGA does not negate the claim where the taxpayer has professional income and otherwise satisfies the higher benefit available under section 35(1)(ii). en-us Fri, 09 Jun 1995 00:00:00 +0530 Tue, 05 Apr 2011 10:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69079 Section 35(1)(ii) allows a statutory deduction for sums paid to an approved scientific research association or institution, and the only threshold condition is that the payment be made to the recognised entity. No additional requirement can be imported that the payment must come from current year taxable income or earnings chargeable to tax. The provision is to be applied liberally to further the legislative object of promoting scientific research. A reference to section 80GGA does not negate the claim where the taxpayer has professional income and otherwise satisfies the higher benefit available under section 35(1)(ii). Case-Laws Income Tax Fri, 09 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69079