Approval under section 35(1)(iii) of the Income tax Act confers recognised research institution status for a limited statutory period. Official notification records approval of the Institute of Management Development, U. P., Lucknow by the prescribed authority for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, identifying it as a recognised research institution for tax treatment and specifying that the recognition operates for a defined limited period from March 1978 to March 1981.
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.
Approval under section 35(1)(iii) of the Income tax Act confers recognised research institution status for a limited statutory period.
Official notification records approval of the Institute of Management Development, U. P., Lucknow by the prescribed authority for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, identifying it as a recognised research institution for tax treatment and specifying that the recognition operates for a defined limited period from March 1978 to March 1981.
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