Housing Finance Company approval under section 36(1)(viii) grants tax recognition for specified assessment years, subject to compliance. Berar Housing Finance Limited is recognised as a housing finance company for income tax purposes under section 36(1)(viii), with the notification granting the company that tax status for the specified assessment years. The approval is conditional on the company's continued conformity and compliance with the operative provisions of section 36(1)(viii).
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Provisions expressly mentioned in the judgment/order text.
Housing Finance Company approval under section 36(1)(viii) grants tax recognition for specified assessment years, subject to compliance.
Berar Housing Finance Limited is recognised as a housing finance company for income tax purposes under section 36(1)(viii), with the notification granting the company that tax status for the specified assessment years. The approval is conditional on the company's continued conformity and compliance with the operative provisions of section 36(1)(viii).
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