Exemption under Section 35(1)(ii) approved for a research institution, conferring tax-exempt status effective from an earlier assessment year. The Indian Academy of Science, Bangalore has been approved by the Secretary, Department of Science and Technology as a qualifying institution for the research-related tax exemption under clause (ii) of sub-section (1) of section 35, effective from 1 April 1974 by Notification No. S.O.1370 dated 4 March 1975.
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Provisions expressly mentioned in the judgment/order text.
Exemption under Section 35(1)(ii) approved for a research institution, conferring tax-exempt status effective from an earlier assessment year.
The Indian Academy of Science, Bangalore has been approved by the Secretary, Department of Science and Technology as a qualifying institution for the research-related tax exemption under clause (ii) of sub-section (1) of section 35, effective from 1 April 1974 by Notification No. S.O.1370 dated 4 March 1975.
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