Court held that so long as the assessee carries on business and has business profits, the expenditure incurred by the assessee by way of contribution to an approved institution for scientific research cannot be claimed as a donation covered by the provisions of section 80GGA so as to take it out from the scope of computation of business profits under Chapter IV Part D within which section 35(1)(ii) is also included. The assessee is not entitled to claim expenditure incurred under section 35(1)(ii) of the Act as donation under section 80GGA of the Act so as to exclude it from the amount eligible for deduction under section80HHC of the Act.