Approval under section 35(1)(ii): research institute recognized for tax-deduction eligibility during a specified effective period. The Potash Research Institute of India, New Delhi, has been recognized by the prescribed authority for the purposes of clause (ii) of sub section (1) of the Income tax Act, 1961, qualifying the institution for tax deduction considerations tied to scientific research expenditure, with approval operative from 1 April 1980 to 31 March 1982.
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)(ii): research institute recognized for tax-deduction eligibility during a specified effective period.
The Potash Research Institute of India, New Delhi, has been recognized by the prescribed authority for the purposes of clause (ii) of sub section (1) of the Income tax Act, 1961, qualifying the institution for tax deduction considerations tied to scientific research expenditure, with approval operative from 1 April 1980 to 31 March 1982.
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