Research exemption under section 35 approved for Sri Avinasilingam Home Science College, effective from an earlier fiscal date. The Council of Scientific and Industrial Research, as the prescribed authority for the relevant clause of sub-section (1) of section 35 of the Income-tax Act, has approved Sri Avinasilingam Home Science College for Women for the purposes of that clause; notification S.O.1831 dated 21-6-1974 records the approval as effective from 1 April 1973.
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Provisions expressly mentioned in the judgment/order text.
Research exemption under section 35 approved for Sri Avinasilingam Home Science College, effective from an earlier fiscal date.
The Council of Scientific and Industrial Research, as the prescribed authority for the relevant clause of sub-section (1) of section 35 of the Income-tax Act, has approved Sri Avinasilingam Home Science College for Women for the purposes of that clause; notification S.O.1831 dated 21-6-1974 records the approval as effective from 1 April 1973.
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