Approval under section 35(1)(ii) facilitates tax-deduction eligibility for the approved research institution for a specified temporary period. Approval under section 35(1)(ii) of the Income-tax Act designates the Vanaspati Manufactures' Association of India, Bombay as an approved institution for research-related tax provisions, enabling qualifying contributions or expenditures to attract the statutory treatment prescribed by that clause. The notification specifies the approval is effective from 1st December, 1981 to 30th November, 1983.
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) facilitates tax-deduction eligibility for the approved research institution for a specified temporary period.
Approval under section 35(1)(ii) of the Income-tax Act designates the Vanaspati Manufactures' Association of India, Bombay as an approved institution for research-related tax provisions, enabling qualifying contributions or expenditures to attract the statutory treatment prescribed by that clause. The notification specifies the approval is effective from 1st December, 1981 to 30th November, 1983.
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