Research Institution Approval under section 35 granted with separate accounts, annual returns, audited accounts, and renewal conditions. Approval is granted to Consumer Education and Research Centre, Ahmedabad as an institution for income-tax research purposes, subject to maintaining separate accounts for research receipts, filing annual returns of scientific research activities by 31st May, furnishing audited accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry; approval effective from 1 April 1987 to 31 March 1989.
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 granted with separate accounts, annual returns, audited accounts, and renewal conditions.
Approval is granted to Consumer Education and Research Centre, Ahmedabad as an institution for income-tax research purposes, subject to maintaining separate accounts for research receipts, filing annual returns of scientific research activities by 31st May, furnishing audited accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry; approval effective from 1 April 1987 to 31 March 1989.
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