M/S P. R. ROLLING MILLS P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR
In the result, appeal of the assessee is allowed
ITA 529/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Jul 2018AY 2014-15
Bench: The Itat By Taking Following
For Appellant: Shri Manish Agarwal (CA) &For Respondent: Smt. Seema Meena (JCIT-DR)
Section 35Section 35(1)Section 35(1)(ii)
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M/s P.R. Rolling Mills P. Ltd. Vs DCIT
donation is being made, is engaged in research activity as per its objects, as obviously after detailed enquiries reporting investigation etc. the CBDT must have issued notification No. 4/2010 dated 28.01.2010 treating the institute to be covered for Sec. 35(1 )(ii). Thus, deduction claimed by assessee is absolutely in accordance