Approval under section 36(1)(viii) allows deduction claims subject to corporate object, annual filings and reserve maintenance. Approval under section 36(1)(viii) is granted to M/s Cent Bank Home Finance Ltd., Bhopal, permitting deduction claims for the specified assessment years, conditional on the company carrying on long-term residential housing finance as its main object, annually submitting audited accounts and a statement of the deduction claimed by the return filing due date, creating and maintaining the statutory special reserve, and complying with all other conditions 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) allows deduction claims subject to corporate object, annual filings and reserve maintenance.
Approval under section 36(1)(viii) is granted to M/s Cent Bank Home Finance Ltd., Bhopal, permitting deduction claims for the specified assessment years, conditional on the company carrying on long-term residential housing finance as its main object, annually submitting audited accounts and a statement of the deduction claimed by the return filing due date, creating and maintaining the statutory special reserve, and complying with all other conditions of section 36(1)(viii).
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