NATIONAL LEATHER CLOTH MANUFACTURING CO. versus INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Assessment Scientific Research The withdrawal of approval to the institution approved for scientific research was withdrawn under section 35 (1) (ii), from which the approval of the donation was valid and the right to deduct the donation at the time of donation. The Income Tax Act was not valid in the Income Tax Act, 1961, Sections 35 (1) (II), 147 and 148 for withdrawal of assistance provided under Section 35 (1) (ii).
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