https://www.taxtmi.com/caselaws?id=468717 A deduction under section 35(1)(ii) for donation to an approved scientific research institution was upheld where the assessee's payment was found genuine and the donee held the relevant registration. The Tribunal found no material linking the donation to any accommodation-entry or bogus-donation arrangement, and it treated the jurisdictional High Court precedent allowing deduction for the same institution as controlling. The contrary Revenue reliance was distinguished on facts, and the disallowance was deleted. en-us Wed, 14 Aug 2024 00:00:00 +0530 Mon, 18 May 2026 20:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468717 A deduction under section 35(1)(ii) for donation to an approved scientific research institution was upheld where the assessee's payment was found genuine and the donee held the relevant registration. The Tribunal found no material linking the donation to any accommodation-entry or bogus-donation arrangement, and it treated the jurisdictional High Court precedent allowing deduction for the same institution as controlling. The contrary Revenue reliance was distinguished on facts, and the disallowance was deleted. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468717