Approval under income tax provision requires separate research accounts and annual audited returns with prescribed reporting deadlines. Approval under the Income-tax provision was granted to Gujarati Sahitya Parishad, Ahmedabad as an Institution subject to conditions requiring maintenance of a separate account for research receipts, annual returns of scientific research activities to the prescribed authority by 30 April, and submission by 30 June of audited annual accounts and a balance-sheet with copies to the concerned Commissioner of Income-tax; the approval is effective from 11 February 1984 to 31 March 1985.
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Provisions expressly mentioned in the judgment/order text.
Approval under income tax provision requires separate research accounts and annual audited returns with prescribed reporting deadlines.
Approval under the Income-tax provision was granted to Gujarati Sahitya Parishad, Ahmedabad as an Institution subject to conditions requiring maintenance of a separate account for research receipts, annual returns of scientific research activities to the prescribed authority by 30 April, and submission by 30 June of audited annual accounts and a balance-sheet with copies to the concerned Commissioner of Income-tax; the approval is effective from 11 February 1984 to 31 March 1985.
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