https://www.taxtmi.com/caselaws?id=58082 The Tribunal upheld the decisions of the Commissioner (Appeals) in a case involving deductions for donations towards a scientific research institution. It ruled that donations towards the corpus of the institution did not qualify for deduction under Section 35(1)(ii) as they were not specifically for scientific research. Additionally, the deduction under Section 80G was limited to 10% of the gross total income as per statutory provisions, leading to rectifications under Section 154. The Tribunal dismissed all appeals, affirming the lower authorities' orders. en-us Wed, 30 Apr 1986 00:00:00 +0530 Fri, 17 Dec 2010 12:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58082 The Tribunal upheld the decisions of the Commissioner (Appeals) in a case involving deductions for donations towards a scientific research institution. It ruled that donations towards the corpus of the institution did not qualify for deduction under Section 35(1)(ii) as they were not specifically for scientific research. Additionally, the deduction under Section 80G was limited to 10% of the gross total income as per statutory provisions, leading to rectifications under Section 154. The Tribunal dismissed all appeals, affirming the lower authorities' orders. Case-Laws Income Tax Wed, 30 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58082