Research institution approval under section 35(1)(ii): conditional annual accounts, returns and renewal application requirements apply. Approval under section 35(1)(ii) is conferred on Vimla Gupta Memorial Research Institute as an 'Association' for scientific research, conditional on maintaining separate research accounts, filing annual research returns by 30 April, submitting audited accounts and balance sheet with copies to the Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes at least three months before the approval's expiry. The approval period runs from 13 May 1985 to 31 March 1987.
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 institution approval under section 35(1)(ii): conditional annual accounts, returns and renewal application requirements apply.
Approval under section 35(1)(ii) is conferred on Vimla Gupta Memorial Research Institute as an "Association" for scientific research, conditional on maintaining separate research accounts, filing annual research returns by 30 April, submitting audited accounts and balance sheet with copies to the Commissioner by 30 June, and applying for renewal to the Central Board of Direct Taxes at least three months before the approval's expiry. The approval period runs from 13 May 1985 to 31 March 1987.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
