Research expenditure approval under section 35(1)(ii) granted to Coromondel Indag Products, effective for a specified period. The Indian Council of Agricultural Research, as the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, approved Coromondel Indag Products (P.) Ltd., Madras for research-related tax recognition; the approval is notified in S.O. 710 dated 21-1-1980 and is effective from 8-12-1978 to 7-12-1980.