Exemption under section 35(1)(ii): approval of a research association confirms its eligibility for income tax deduction treatment. The Special Coffee Research Association, Madras, was approved by the prescribed authority for purposes of section 35(1)(ii), as notified in S.O.4024 dated 16 11 1964, thereby recognizing the institution for exemption treatment in relation to scientific research expenditure; that approval was later withdrawn by S.O.4378 dated 10 07 1985 effective 30 04 1985.
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): approval of a research association confirms its eligibility for income tax deduction treatment.
The Special Coffee Research Association, Madras, was approved by the prescribed authority for purposes of section 35(1)(ii), as notified in S.O.4024 dated 16 11 1964, thereby recognizing the institution for exemption treatment in relation to scientific research expenditure; that approval was later withdrawn by S.O.4378 dated 10 07 1985 effective 30 04 1985.
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