Exemption u/s 35AC - Central Government had specified for renovation and updating of existing K. J. Mehta T. B. Hospital by Shri K.J. Mehta T. B. Hospital, Gujarat, as an eligible project or scheme - Amendment in Notification No. S. O. 194(E), dated 13th March, 1995 - 288(E) - Income Tax Act, 1961
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Tax exemption under section 35AC extended for hospital renovation and eligible project cost allowance increased. The Central Government specifies the renovation and updating of K. J. Mehta T.B. Hospital, Amargarh, Bhavnagar, Gujarat, as an eligible project under section 35AC for a further three years beginning with assessment year 2001 2002, and amends the original notification to increase the maximum project cost allowable as a deduction under section 35AC to the revised higher amount.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 35AC extended for hospital renovation and eligible project cost allowance increased.
The Central Government specifies the renovation and updating of K. J. Mehta T.B. Hospital, Amargarh, Bhavnagar, Gujarat, as an eligible project under section 35AC for a further three years beginning with assessment year 2001 2002, and amends the original notification to increase the maximum project cost allowable as a deduction under section 35AC to the revised higher amount.
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