No Section 35(1)(ii) deduction on Donation to ineligible Scientific Research Trust 

C K Zipper Private Limited Vs ACIT (ITAT Ahmedabad) Introduction: In a recent case, C K Zipper Private Limited contested a decision by the ACIT, challenging the disallowance of a deduction claimed under Section 35(1)(ii) of the Income Tax Act. Let’s delve into the details of the case and the subsequent ruling by the Income Tax Appellate Tribunal (ITAT) Ahmedabad. Detailed Analysis: The crux of the matter lies in the appellant’s claim for deduction under Section 35(1)(ii) of the Income Tax Act, amounting to Rs. 35,00,000/-, towards donations made to M/s. Shri Arvindo Institute of Ap...