Deduction u/s 35(1)(ii) - Provisions of the Act are very clear that the payer (the assessee herein)...

Deduction u/s 35(1)(ii) - Provisions of the Act are very clear that the payer (the assessee herein) would not get affected if the recognition granted to the payee had been withdrawn subsequent to the date of contribution by the assessee. Hence no disallowance u/s 35(1)(ii) .....

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