U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –The United Educational and Social Welfare Trust, Coimbatore - 131/2013 - Income Tax Act, 1961
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Eligible project recognition under income tax law extended for further years; no certificate issued for the lapsed financial year. The Central Government notifies that the 'Children's Home and Aged Home' project by The United Educational and Social Welfare Trust is an eligible project for a further three-year period beginning 2013-14 to 2015-16, with no certificate to be issued for the lapsed financial year 2012-13, and substitutes a higher amount as the maximum cost allowable as a deduction in the notification table.
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.
Eligible project recognition under income tax law extended for further years; no certificate issued for the lapsed financial year.
The Central Government notifies that the "Children's Home and Aged Home" project by The United Educational and Social Welfare Trust is an eligible project for a further three-year period beginning 2013-14 to 2015-16, with no certificate to be issued for the lapsed financial year 2012-13, and substitutes a higher amount as the maximum cost allowable as a deduction in the notification table.
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