Approval under section 36(1)(viii) permits mortgage company deductions subject to reserve, filing, and business purpose compliance. Approval under section 36(1)(viii) authorizes M/s Synergy Mortgage Loan Company Limited to claim deductions under that provision for the relevant assessment years, conditional on maintaining housing finance as its main object, annually filing audited accounts and a statement of deductions by the return due date, creating and maintaining the required special reserve, and fulfilling 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) permits mortgage company deductions subject to reserve, filing, and business purpose compliance.
Approval under section 36(1)(viii) authorizes M/s Synergy Mortgage Loan Company Limited to claim deductions under that provision for the relevant assessment years, conditional on maintaining housing finance as its main object, annually filing audited accounts and a statement of deductions by the return due date, creating and maintaining the required special reserve, and fulfilling all other conditions of section 36(1)(viii).
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