https://www.taxtmi.com/caselaws?id=466097 Deductibility of contributions for scientific research to a named charitable research foundation was contested on revenue's allegation that the recipient was a conduit for bogus donations; the tribunal noted the issue is settled by a coordinate-bench precedent involving the same recipient which rejected the revenue's accommodation-entry theory and directed the assessing officer to allow deduction. The decision therefore treats the donors claim for deduction as permissible in light of precedent that accepts the recipients genuineness, displacing the revenue's investigative suspicion without reopening merits. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 23 Jan 2026 19:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466097 Deductibility of contributions for scientific research to a named charitable research foundation was contested on revenue's allegation that the recipient was a conduit for bogus donations; the tribunal noted the issue is settled by a coordinate-bench precedent involving the same recipient which rejected the revenue's accommodation-entry theory and directed the assessing officer to allow deduction. The decision therefore treats the donors claim for deduction as permissible in light of precedent that accepts the recipients genuineness, displacing the revenue's investigative suspicion without reopening merits. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466097