Exemption under section 35(1)(ii) approved for an agricultural engineering department, granting research deduction eligibility for a specified term. Approval was granted by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income-tax Act, recognizing the Department of Agricultural Engineering, College of Technology, G.B. Pant University of Agriculture and Technology, Pantnagar as eligible for the research-expenditure exemption mechanism for a fixed two year term commencing 1-4-1973, communicated by Notification No. S.O.2778 dated 22-8-1973.