https://www.taxtmi.com/caselaws?id=198422 The court upheld the rejection of the appellant's application for approval as a Scientific Research Association under Section 35(1)(ii) of the Income Tax Act. It found that the procedural rules were followed, the appellant was given an opportunity of hearing, and the authorities acted within their jurisdiction. The court dismissed the appeal, emphasizing that the appellant's refusal to participate in the hearing hindered the statutory process, leading to the rejection of their application. en-us Mon, 15 Feb 2016 00:00:00 +0530 Wed, 31 Jan 2018 07:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198422 The court upheld the rejection of the appellant's application for approval as a Scientific Research Association under Section 35(1)(ii) of the Income Tax Act. It found that the procedural rules were followed, the appellant was given an opportunity of hearing, and the authorities acted within their jurisdiction. The court dismissed the appeal, emphasizing that the appellant's refusal to participate in the hearing hindered the statutory process, leading to the rejection of their application. Case-Laws Companies Law Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198422