Research institution approval under section 35 continues with separate research accounts, annual returns, and audited filings. Institutional approval under section 35(1)(ii) was granted to the Indian Institute of Chemical Engineers, Calcutta, subject to maintaining separate research accounts, furnishing annual returns of research activities by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval runs from 1 April 1985 to 31 March 1988 and requires applying for extension to the tax authority at least three months before expiry.
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 continues with separate research accounts, annual returns, and audited filings.
Institutional approval under section 35(1)(ii) was granted to the Indian Institute of Chemical Engineers, Calcutta, subject to maintaining separate research accounts, furnishing annual returns of research activities by 30 April, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June. The approval runs from 1 April 1985 to 31 March 1988 and requires applying for extension to the tax authority at least three months before expiry.
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