Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961 - S.O.166 - Income Tax Act, 1961
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Research programme approval under section 35(2A) enables tax recognition for a sponsored project at an approved lab. Approval is notified of a scientific research programme for purposes of section 35(2A) read with rule 6, approving the project 'Adhesive from Renewable Resources' sponsored by M/s. Carborandum Universal Ltd. and implemented by National Chemical Laboratory, Poona, with stated commencement and completion months and an estimated outlay; the National Chemical Laboratory is a CSIR unit approved under section 10(2)(xiii) of the Income-tax Act, 1922.
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.
Research programme approval under section 35(2A) enables tax recognition for a sponsored project at an approved lab.
Approval is notified of a scientific research programme for purposes of section 35(2A) read with rule 6, approving the project "Adhesive from Renewable Resources" sponsored by M/s. Carborandum Universal Ltd. and implemented by National Chemical Laboratory, Poona, with stated commencement and completion months and an estimated outlay; the National Chemical Laboratory is a CSIR unit approved under section 10(2)(xiii) of the Income-tax Act, 1922.
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