Assessee is in category of a ‘scientific research association’ or not should be decided by Central Government

HIGH COURT OF DELHI Centre for Development of Telematics versus Union of India W.P.(C) NO. 9016 of 2011 MARCH  19, 2013 JUDGMENT Badar Durrez Ahmed, J.   In this writ petition the question that has been raised is whether the petitioner (Center for Development of Telematics – C. DoT) is a ‘scientific research association’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’). If the petitioner is regarded as such a research association, any income of the petitio...