https://www.taxtmi.com/caselaws?id=17058 The High Court ruled in favor of the assessee, affirming that the deduction under section 35CCA of the Income Tax Act was justified based on compliance with statutory requirements. The Court held that the assessee fulfilled all necessary conditions for claiming the deduction, emphasizing that payments were made to approved institutions and necessary certificates were provided. The lack of response from the institutions to IT notices did not invalidate the claim, as long as payments were made to approved entities. en-us Fri, 12 Dec 1997 00:00:00 +0530 Sun, 06 Feb 2011 05:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17058 The High Court ruled in favor of the assessee, affirming that the deduction under section 35CCA of the Income Tax Act was justified based on compliance with statutory requirements. The Court held that the assessee fulfilled all necessary conditions for claiming the deduction, emphasizing that payments were made to approved institutions and necessary certificates were provided. The lack of response from the institutions to IT notices did not invalidate the claim, as long as payments were made to approved entities. Case-Laws Income Tax Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17058