Approval under section 80J requires timely application and ministerial sanction; retrospective approvals are not allowed. Approval under section 80J is a distinct statutory prerequisite distinct from ministerial grading; applicants must file for approval before the first assessment year for which the deduction is claimed, approval (when granted) runs for a five year period unless earlier withdrawn, and approvals are not retrospective. The Ministry of Tourism & Civil Aviation issues the Central Government approval for this purpose.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Approval under section 80J requires timely application and ministerial sanction; retrospective approvals are not allowed.
Approval under section 80J is a distinct statutory prerequisite distinct from ministerial grading; applicants must file for approval before the first assessment year for which the deduction is claimed, approval (when granted) runs for a five year period unless earlier withdrawn, and approvals are not retrospective. The Ministry of Tourism & Civil Aviation issues the Central Government approval for this purpose.
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