Exemption under section 35(1)(ii) recognised for a research institution after prescribed authority approval, enabling tax recognition of research contribution. Approval by the Council of Scientific and Industrial Research designates Indian Jute Industries Research Association, Calcutta as qualifying for the exemption under section 35(1)(ii) of the Income-tax Act, establishing the institution's eligibility for the tax-deduction treatment applicable to recognised research institutions.
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) recognised for a research institution after prescribed authority approval, enabling tax recognition of research contribution.
Approval by the Council of Scientific and Industrial Research designates Indian Jute Industries Research Association, Calcutta as qualifying for the exemption under section 35(1)(ii) of the Income-tax Act, establishing the institution's eligibility for the tax-deduction treatment applicable to recognised research institutions.
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