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2020 (2) TMI 1638 - AT - Income TaxDisallowance u/s 35(1)(ii) - deduction claim qua contribution made to M/s School of Human Genetics & Popular Health on the ground that the same turned out to be a mere accommodation entry provider than carrying out any such scientific research and development - HELD THAT:- As decided in Narbheram Vishram [2018 (11) TMI 1314 - ITAT KOLKATA] we direct the ld AO to grant deduction u/s 35(1)(ii) as claimed by him under section 35(1)(ii) of the Act in respect of the amounts of donations made to two Institutions viz. ‘Matrivani Institute Experimental Research & Education’ and ‘The School of Human Genetics and Population Health’. - Decided in favour of assessee.
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