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        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.

        <h1>Research funding approval under Section 35(1)(ii) requires utilization for scientific research and statutory audit compliance.</h1> Approval was granted to Cancer Centre Welfare Home and Research Institute as an 'other Institution' partly engaged in research, subject to conditions: research receipts must be used for scientific research; research must be undertaken by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a separately certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn on specified failures or cessation of genuine research activity.

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