Approval under section 35(1)(ii) confirms research institution recognition for Ugar Sugar Works, enabling tax treatment for qualifying research expenditure. Approval under section 35(1)(ii) certifies that The Ugar Sugar Works Ltd., Distt. Belgaum, has been approved by the Indian Council of Agricultural Research as the prescribed authority for eligibility under the cited provision. The notification identifies the institution and specifies that the recognition is operative for a two-year period and includes the notification number and file reference for administrative purposes.
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 institution recognition for Ugar Sugar Works, enabling tax treatment for qualifying research expenditure.
Approval under section 35(1)(ii) certifies that The Ugar Sugar Works Ltd., Distt. Belgaum, has been approved by the Indian Council of Agricultural Research as the prescribed authority for eligibility under the cited provision. The notification identifies the institution and specifies that the recognition is operative for a two-year period and includes the notification number and file reference for administrative purposes.
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