Donation for scientific research is deductible even if payment on behalf of Assessee is been made by others

 HIGH COURT OF MADRAS Commissioner of Income-tax Versus Armour Consultants (P.) Ltd. Tax Case (Appeal) No. 2 of 2010 Date of Pronouncement – 01.03.2013 JUDGMENT K. Ravichandrabaabu, J. The assessee is on appeal as against the order of the Income Tax Appellate Tribunal in respect of the assessment year 2004- 2005, by raising the following substantial question of law:- 1. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that that the assessee was entitled for deduction of Rs. 87.5/- lakhs in respect of dona...