Exemption under section 35(1)(ii) approved for research institution, enabling tax deduction eligibility and recognized by the prescribed authority. The Birla Institute of Scientific Research, Calcutta, has been approved by the Council of Scientific and Industrial Research as the prescribed authority's recognition required for the institution to qualify for benefits under clause (ii) of sub section (1) of section 35, and the notification confirms institutional approval for tax exemption eligibility under that provision.
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 35(1)(ii) approved for research institution, enabling tax deduction eligibility and recognized by the prescribed authority.
The Birla Institute of Scientific Research, Calcutta, has been approved by the Council of Scientific and Industrial Research as the prescribed authority's recognition required for the institution to qualify for benefits under clause (ii) of sub section (1) of section 35, and the notification confirms institutional approval for tax exemption eligibility under that provision.
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