Exemption under section 35(1)(ii): Institute approved by prescribed authority, enabling research expenditure tax relief. The Indian Council of Medical Research, as the prescribed authority, has approved the Post graduate Institute of Medical Education and Research, Chandigarh for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, establishing the Institute's eligibility as an approved research institution for the relevant tax exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 35(1)(ii): Institute approved by prescribed authority, enabling research expenditure tax relief.
The Indian Council of Medical Research, as the prescribed authority, has approved the Post graduate Institute of Medical Education and Research, Chandigarh for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, establishing the Institute's eligibility as an approved research institution for the relevant tax exemption.
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