Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Eligibility to deduction u/s 35 (1) - donation made much before ...

Income Tax

March 28, 2018

Eligibility to deduction u/s 35 (1) - donation made much before the withdrawal of notification - Such withdrawal cannot take away the vested right of the assessee for claiming deduction u/s 35 (1) - AT

View Source

 


 

You may also like:

  1. Deduction u/s 35(1)(ii) - Disallowance of donation made to School of Human Genetics & Population Health, Kolkata - The assessee would be eligible for benefit of weighted...

  2. Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for...

  3. Disallowance u/s 35(1)(ii) - withdrawal of approval by the CBDT as was granted to the said HHBRF was only on 06.09.2016 i.e. much after the donation made by the assessee....

  4. Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of...

  5. Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration...

  6. 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...

  7. Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money...

  8. Weighted deduction u/s 35(1)(ii) - bogus donations - the donors in connivance with various brokers, entry operators, donees etc. misued the benefit conferred u/s...

  9. Disallowance of weighted deduction u/s 35(1)(ii) - donation was deposited in Axis Bank, where, society is not maintaining any account - When there is no piece of...

  10. Reopening of assessment - Disallowance of deduction claimed u/s 35(1)(ii) - The tribunal upheld the reopening of the assessment, ruling it as a procedural irregularity...

 

Quick Updates:Latest Updates