Retrospective Application of Notifications Cannot Impose Additional Tax on Donations u/s 35 for Scientific Research.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Disallowance of deduction u/s 35 - assessee had made donation to a institute engaged in Scientific Research - no additional tax burden can be put on the assessee by making retrospective operations of certain notifications or withdrawal of notifications.....


TaxTMI