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        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.

        <h1>Exemption under section 35(1)(ii): approval granted to National Academy of Sciences, India, enabling tax-deduction eligibility.</h1> The National Academy of Sciences, India, Allahabad has been approved by the prescribed authority for purposes of Section 35(1)(ii) of the Income-tax Act, and the notification states that this approval is effective from 1 April 1973, confirming the institution's eligibility under the statute.

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