1986 (10) TMI 91

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....Commissioner (Appeals), New Delhi for the assessment year 1982-83, inter alia, on the following ground : " That the learned Commissioner (Appeals) erred in law in not allowing the deductions in respect of the deductions under section 35(1)(ii) of the Income-tax Act, 1961 and upholding the order of the Income-tax Officer. " 2. The assessee is a registered firm by status and its accounting per....

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.... 1368 dated 7-3-1981. The learned Commissioner (Appeals) confirmed denial of weighted deduction under section 35(2A), inter alia, with the following observation : " This institute is claimed to be run by S.J. Jindal Trust to whom the donation was made. There is no approval at all of any programme of research for the purposes of section 35(2A). For that purpose the programme has to be separately....

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....n repeated the arguments earlier made before the learned Commissioner (Appeals) and also invited our attention to page 10 of the paper book being a copy of the letter dated 6-2-1981 put up on signature of Director General of the Indian Council of Medical Research and addressed to the Under Secretary of the Government of India, Ministry of Finance, informing that the Indian Council of Medical Assoc....

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....ssessee is allowed to deduction at one and a half times of the sum donated. 7. Section 35(1)(ii) speaks about the donation to a scientific research association which has been approved for the purpose of this clause by the prescribed authority. In the case before us the approval under section 35(1)(ii) is there as is clear from page 10 of the paper book. This aspect is not in dispute. The assess....