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        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.

        <h1>Research expenditure approval under income tax law requires separate research accounts, annual returns, and audited submissions.</h1> Approval under section 35(1)(ii) recognises The Birla Institute of Astronomy & Planetarium Sciences for research-related tax purposes for 1-4-1990 to 31-3-1992, conditional on maintaining separate research accounts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified tax and departmental authorities by 30th June; procedures for applying for extension of approval are prescribed.

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