Approval under section 35(1)(ii) confirms institution's qualified research status and tax-deduction eligibility for notified period. Approval of Nimbkar Agricultural Research Institute as an approved research institution under section 35(1)(ii) of the Income-tax Act by the prescribed authority (Indian Council of Agricultural Research) is notified, identifying the institute and establishing its tax-recognition status. The notification specifies the approval's effective period from 1-4-1979 to 31-3-1982 and includes the administrative notification reference.
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Provisions expressly mentioned in the judgment/order text.
Approval under section 35(1)(ii) confirms institution's qualified research status and tax-deduction eligibility for notified period.
Approval of Nimbkar Agricultural Research Institute as an approved research institution under section 35(1)(ii) of the Income-tax Act by the prescribed authority (Indian Council of Agricultural Research) is notified, identifying the institute and establishing its tax-recognition status. The notification specifies the approval's effective period from 1-4-1979 to 31-3-1982 and includes the administrative notification reference.
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