No Income Tax Section 35(1)(ii) Weighted Deduction on Donations after Expiry of Approval

Joshi Technologies International Inc Vs CIT (IT & TP) (ITAT Ahmedabad)

The case of Joshi Technologies International Inc Vs CIT revolves around the allowance of weighted deduction on donations under Section 35(1)(ii) of the Income Tax Act. The dispute arises from the expiration of approval for receiving donations by the recipient institute, M/s. Shri Arvindo Institute of Applied Scientific Research Trust, as highlighted by the CBDT in 2018.

Detailed Analysis: The appeal

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