https://www.taxtmi.com/circulars?id=10370 A partner in a registered firm may claim a deduction for contributions to approved scientific research institutions only where those contributions are made from his share of profits that includes income chargeable as profits and gains of business or profession; if the partner's apportioned share contains no business income, the deduction is not allowable. en-us Thu, 25 Sep 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10370 A partner in a registered firm may claim a deduction for contributions to approved scientific research institutions only where those contributions are made from his share of profits that includes income chargeable as profits and gains of business or profession; if the partner's apportioned share contains no business income, the deduction is not allowable. Circulars Income Tax Thu, 25 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10370