Scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961 - S.O.216 - Income Tax Act, 1961
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Research programme approval under income-tax law grants recognition for R&D expenditure eligibility and institutional approval for tax purposes. Approval has been granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a pilot-plant scale research programme titled 'Thophylline, Aminophylline and Caffeine-Development of know-how at Level II,' specifying sponsor, host (National Chemical Laboratory, Pune), proposed start and completion dates, and estimated outlay, with institutional recognition noted for the hosting CSIR unit.
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.
Research programme approval under income-tax law grants recognition for R&D expenditure eligibility and institutional approval for tax purposes.
Approval has been granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a pilot-plant scale research programme titled "Thophylline, Aminophylline and Caffeine-Development of know-how at Level II," specifying sponsor, host (National Chemical Laboratory, Pune), proposed start and completion dates, and estimated outlay, with institutional recognition noted for the hosting CSIR unit.
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