Research approval under section 35(1)(ii) requires separate accounts and annual returns to tax authorities by prescribed dates. Approval designates the University of Gorakhpur as a university for research expenditure in specified natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain separate accounts for research receipts; furnish an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; and submit the annual return and statement of accounts to the Commissioner of Income tax. The approval is effective from 6 January 1981 to 5 January 1984.
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 approval under section 35(1)(ii) requires separate accounts and annual returns to tax authorities by prescribed dates.
Approval designates the University of Gorakhpur as a university for research expenditure in specified natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines) subject to conditions: maintain separate accounts for research receipts; furnish an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year; and submit the annual return and statement of accounts to the Commissioner of Income tax. The approval is effective from 6 January 1981 to 5 January 1984.
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