https://www.taxtmi.com/caselaws?id=58647 The tribunal upheld the decision of the first appellate authority regarding the exclusion of repairs and insurance expenses on a motor car for aggregation under section 37(3A) based on a prior High Court ruling. Additionally, the tribunal ruled in favor of the assessee, allowing the deduction under section 35(2A) for a donation to a charitable trust for a scientific research program, emphasizing a broader interpretation of "scientific research" and concluding that recognition under section 35(1)(ii) at the time of donation was not a prerequisite for claiming the deduction under section 35(2A). The revenue's appeal was dismissed on both grounds. en-us Fri, 14 Oct 1994 00:00:00 +0530 Tue, 21 Dec 2010 13:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58647 The tribunal upheld the decision of the first appellate authority regarding the exclusion of repairs and insurance expenses on a motor car for aggregation under section 37(3A) based on a prior High Court ruling. Additionally, the tribunal ruled in favor of the assessee, allowing the deduction under section 35(2A) for a donation to a charitable trust for a scientific research program, emphasizing a broader interpretation of "scientific research" and concluding that recognition under section 35(1)(ii) at the time of donation was not a prerequisite for claiming the deduction under section 35(2A). The revenue's appeal was dismissed on both grounds. Case-Laws Income Tax Fri, 14 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58647