National Dairy Development Board established under section 4 of the National Dairy Development Board Act, 1987 approved for the purpose of section 36(1)(xii) - 56/2008, - Income Tax Act, 1961
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Deduction eligibility under section 36(1)(xii) approved for National Dairy Development Board, subject to conditions and separate accounting. Notification approves the National Dairy Development Board as a recognised development board for deduction purposes, conditional on expenditure being incurred for objects authorised by the Board Act, not being capital expenditure, not being deductible under any other provision, and being recorded in a separate account; the notification operates from the start of the stated assessment year.
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.
Deduction eligibility under section 36(1)(xii) approved for National Dairy Development Board, subject to conditions and separate accounting.
Notification approves the National Dairy Development Board as a recognised development board for deduction purposes, conditional on expenditure being incurred for objects authorised by the Board Act, not being capital expenditure, not being deductible under any other provision, and being recorded in a separate account; the notification operates from the start of the stated assessment year.
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