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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Scientific Research Program Approved for Tax Benefits Under Section 35 of Income-tax Act, 1961</h1> A scientific research program focused on the research and development of new drugs, emphasizing clinical pharmacology and therapeutics, has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. The program is sponsored by several entities, including a charitable trust and multiple private companies, and will be conducted at the All-India Institute of Medical Sciences in New Delhi. The program is set to run for five years starting from December 24, 1975, with an estimated expenditure of 35 lakhs. The institute has been approved under section 35(1)(ii) of the Income-tax Act.