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.997 - Income Tax Act, 1961
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Research programme approval under section 35(2A) confirms fiscal recognition for a sponsored solar drying project. Approval is granted for a scientific research programme on solar air drying of agricultural products and casein for purposes of tax recognition, sponsored by M/s. Jyoti Ltd., Baroda, and implemented by Birla Vishvakarma Mahavidyalaya (Engineering College), Vallabh Vidyanagar, with specified commencement and completion dates and an estimated outlay; the implementing laboratory is separately recorded as previously approved under the income-tax regime for research institutions.
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.
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Research programme approval under section 35(2A) confirms fiscal recognition for a sponsored solar drying project.
Approval is granted for a scientific research programme on solar air drying of agricultural products and casein for purposes of tax recognition, sponsored by M/s. Jyoti Ltd., Baroda, and implemented by Birla Vishvakarma Mahavidyalaya (Engineering College), Vallabh Vidyanagar, with specified commencement and completion dates and an estimated outlay; the implementing laboratory is separately recorded as previously approved under the income-tax regime for research institutions.
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