Section 35AC amendment revises notified project description to include maintenance of ophthalmology and second and third ENT phases. Amendment under the Income-tax Act substitutes the phrase in column 2 of the cited notification so that the project description expressly covers maintenance of Ophthalmology and the second and third phases of the ENT Department, thereby revising the enumerated scope of the notified project for purposes of eligibility under section 35AC.
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 amendment revises notified project description to include maintenance of ophthalmology and second and third ENT phases.
Amendment under the Income-tax Act substitutes the phrase in column 2 of the cited notification so that the project description expressly covers maintenance of Ophthalmology and the second and third phases of the ENT Department, thereby revising the enumerated scope of the notified project for purposes of eligibility under section 35AC.
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