Exemption under Section 35(1)(iii) recognized for Indian Council of Social Science Research, granting approved institution status for tax purposes. Exemption under Section 35(1)(iii) of the Income-tax Act is conferred on the Indian Council of Social Science Research, New Delhi by administrative notification recognizing it as an approved institution for purposes of research expenditure, the approval being granted by the prescribed authority and communicated by gazette notification dated 31-3-1971.
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Provisions expressly mentioned in the judgment/order text.
Exemption under Section 35(1)(iii) recognized for Indian Council of Social Science Research, granting approved institution status for tax purposes.
Exemption under Section 35(1)(iii) of the Income-tax Act is conferred on the Indian Council of Social Science Research, New Delhi by administrative notification recognizing it as an approved institution for purposes of research expenditure, the approval being granted by the prescribed authority and communicated by gazette notification dated 31-3-1971.
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