Approval under section 35(1)(ii) establishes institutional eligibility for research-related tax treatment subject to specified annual compliance. Approval under section 35(1)(ii) recognises the Indian Institute of Chemical Engineers, Calcutta as an eligible institution for research-related tax treatment for 1 April 1988 to 31 March 1989, subject to maintaining a separate research account, furnishing annual research activity returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval 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.
Approval under section 35(1)(ii) establishes institutional eligibility for research-related tax treatment subject to specified annual compliance.
Approval under section 35(1)(ii) recognises the Indian Institute of Chemical Engineers, Calcutta as an eligible institution for research-related tax treatment for 1 April 1988 to 31 March 1989, subject to maintaining a separate research account, furnishing annual research activity returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval before expiry.
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