Tax exemption under section 35(1)(ii) approved for research institution; approval subsequently officially withdrawn by notification. Approval for exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act was granted to Sardar Patel Institute of Social and Economic Research, Ahmedabad by the prescribed authority via Notification No. S.O.2161, and that approval was subsequently withdrawn by a later notification, demonstrating that entitlement to the section 35 exemption depends on maintenance of prescribed approval.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 35(1)(ii) approved for research institution; approval subsequently officially withdrawn by notification.
Approval for exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act was granted to Sardar Patel Institute of Social and Economic Research, Ahmedabad by the prescribed authority via Notification No. S.O.2161, and that approval was subsequently withdrawn by a later notification, demonstrating that entitlement to the section 35 exemption depends on maintenance of prescribed approval.
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