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Introducing the “In Favour Of” filter in Case Laws.
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of The Notification approves 'Amul Research and Development Association' for research in 'Scientific Research' under the provisions of section 35 of the Income-tax Act, 1961. It is mentioned that the approval is granted with retrospective effect from Assessment Years 2008-09 to 2021-22. This decision is in accordance with Rules 5C and 5D of the Income-tax Rules, 1962. The Notification also includes an explanatory memorandum, citing the Gujarat High Court orders in the case of M/s Amul Research and Development Association vs. CBDT, which necessitated the issuance of this Notification. It is further certified that no adverse effects are imposed on any individual by granting retrospective effect to this Notification.
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