Tax exemption approval under section 35(1)(ii) confirmed for a research institute, with administrative notification of effectiveness. Approval is notified for exemption under section 35(1)(ii) of the Income-tax Act for The Institute for Defence Studies and Analyses, New Delhi, with the Indian Council of Social Science Research acting as the prescribed authority and the approval effective from 1 April 1973.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption approval under section 35(1)(ii) confirmed for a research institute, with administrative notification of effectiveness.
Approval is notified for exemption under section 35(1)(ii) of the Income-tax Act for The Institute for Defence Studies and Analyses, New Delhi, with the Indian Council of Social Science Research acting as the prescribed authority and the approval effective from 1 April 1973.
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