Approval under section 35D(2) grants tax recognition to a consultancy for technological, engineering and management services. Approval under section 35D(2) recognizes Institution Development Consultants Limited, Calcutta as an approved concern for purposes of clause (a) of sub-section (2) of the Income-tax Act, 1961 in the field of technological, engineering and management consultancy, effective from 9th September 1976 as notified by S.O.4050 dated 28-7-1979.
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 35D(2) grants tax recognition to a consultancy for technological, engineering and management services.
Approval under section 35D(2) recognizes Institution Development Consultants Limited, Calcutta as an approved concern for purposes of clause (a) of sub-section (2) of the Income-tax Act, 1961 in the field of technological, engineering and management consultancy, effective from 9th September 1976 as notified by S.O.4050 dated 28-7-1979.
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