Donation for Scientific Research cannot be treated as Bogus when doneee confirms use for such Purpose

PCIT Vs M/s Thakkar Covidbhai Ganpatlal HUF (Gujarat High Court) The Expenses incurred on a Donation made through Banking Channel used for Scientific Research will be allowed to the assessee as Herbicure Foundation has confirmed that the amount has been utilized for scientific research and there is no evidence that the same is returned back in cash. In the given case, the Assessing Officer was of view that the donation given to one M/s. Herbicure Healthcare Bio-Herbal Research Foundation (for short ‘the Herbicure’), was not a genuine research foundation. The Assessing Officer, relied upon ...