Approval under section 36(1)(viii) grants company recognition for clause purposes for specified assessment years, subject to compliance. Approval is granted to Risk Capital and Technology Finance Corporation Ltd., New Delhi, under section 36(1)(viii) of the Income-tax Act, 1961, designating the entity as a company for the purposes of that clause for specified assessment years, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).
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 36(1)(viii) grants company recognition for clause purposes for specified assessment years, subject to compliance.
Approval is granted to Risk Capital and Technology Finance Corporation Ltd., New Delhi, under section 36(1)(viii) of the Income-tax Act, 1961, designating the entity as a company for the purposes of that clause for specified assessment years, subject to the condition that the company conform to and comply with the provisions of section 36(1)(viii).
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