U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Calcutta Centre Mahavir Seva Sadan, West Bengal - 105/2013 - Income Tax Act, 1961
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Section 35AC eligibility extended for the notified rehabilitation project, preserving approved cost and permitting continued deductible expenditure. Notification under section 35AC extends tax-deduction eligibility for the rehabilitation and medical-aid project run by Calcutta Centre Mahavir Seva Sadan. The extension follows a committee recommendation and is granted without altering the previously approved project cost, thereby preserving the project's eligibility for deductible expenditure under the governing provision for the further specified period.
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.
Section 35AC eligibility extended for the notified rehabilitation project, preserving approved cost and permitting continued deductible expenditure.
Notification under section 35AC extends tax-deduction eligibility for the rehabilitation and medical-aid project run by Calcutta Centre Mahavir Seva Sadan. The extension follows a committee recommendation and is granted without altering the previously approved project cost, thereby preserving the project's eligibility for deductible expenditure under the governing provision for the further specified period.
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