Exemption under section 35AC: specified institutions and projects approved for deduction eligibility with capped project costs. Approval is granted for named institutions and specified projects as eligible for deduction under section 35AC, with each project listed together with an estimated cost and a maximum deductible portion; applicability is time limited by financial years and some projects are subject to monitoring or reporting conditions, while certain sub-projects were excluded and an earlier cost figure for one entry was amended.
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.
Exemption under section 35AC: specified institutions and projects approved for deduction eligibility with capped project costs.
Approval is granted for named institutions and specified projects as eligible for deduction under section 35AC, with each project listed together with an estimated cost and a maximum deductible portion; applicability is time limited by financial years and some projects are subject to monitoring or reporting conditions, while certain sub-projects were excluded and an earlier cost figure for one entry was amended.
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