Approval under section 35(1)(ii) confirms research-related tax eligibility subject to separate accounting and annual reporting requirements. Approval recognizes The Shivaji University, Kolhapur as eligible under the income-tax provision for scientific research, effective 13 August 1976, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.
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 35(1)(ii) confirms research-related tax eligibility subject to separate accounting and annual reporting requirements.
Approval recognizes The Shivaji University, Kolhapur as eligible under the income-tax provision for scientific research, effective 13 August 1976, subject to maintaining a separate account for sums received for scientific research and furnishing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.
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