Approval under section 35(1)(ii) confirms institutional recognition by the prescribed authority for tax-related eligibility. Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh), is recognised by the Indian Council of Agricultural Research for purposes of section 35(1)(ii) of the Income-tax Act, 1961. The notification, referencing departmental file and notification numbers, records that this approval is effective for a defined three-year period from 1-10-1978 to 30-9-1981.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii) confirms institutional recognition by the prescribed authority for tax-related eligibility.
Kishore Bharati, Bankheri, District Hoshangabad (Madhya Pradesh), is recognised by the Indian Council of Agricultural Research for purposes of section 35(1)(ii) of the Income-tax Act, 1961. The notification, referencing departmental file and notification numbers, records that this approval is effective for a defined three-year period from 1-10-1978 to 30-9-1981.
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