Approval under section 35(1)(ii): DLF Institute recognised; annual accounting and reporting obligations to prescribed authority apply. Approval of DLF Industrial Research Institute, New Delhi, as an approved institution for research expenditure is recorded, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms by 30th April; and submit audited annual accounts and balance-sheet to the prescribed authority by 30th June, with copies to the Commissioner of Income-tax.
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 35(1)(ii): DLF Institute recognised; annual accounting and reporting obligations to prescribed authority apply.
Approval of DLF Industrial Research Institute, New Delhi, as an approved institution for research expenditure is recorded, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities in prescribed forms by 30th April; and submit audited annual accounts and balance-sheet to the prescribed authority by 30th June, with copies to the Commissioner of Income-tax.
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