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.1004 - Income Tax Act, 1961
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Scientific research approval under section 35(2A) recognizes a sponsored agricultural project for tax deduction eligibility and institutional recognition. Approval is granted for a sponsored agricultural research programme on germ plasm collection and plant introduction of medicinal-industrial crops at Gujarat Agricultural University, Ahmedabad, sponsored by Hindustan Lever Limited, for a three-year period commencing 1 August 1980 with an identified estimated expenditure; this approval recognises the programme for the Income-tax Act research provisions and institutional eligibility is confirmed by prior notification for Gujarat Agricultural University.
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.
Scientific research approval under section 35(2A) recognizes a sponsored agricultural project for tax deduction eligibility and institutional recognition.
Approval is granted for a sponsored agricultural research programme on germ plasm collection and plant introduction of medicinal-industrial crops at Gujarat Agricultural University, Ahmedabad, sponsored by Hindustan Lever Limited, for a three-year period commencing 1 August 1980 with an identified estimated expenditure; this approval recognises the programme for the Income-tax Act research provisions and institutional eligibility is confirmed by prior notification for Gujarat Agricultural University.
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