Approval under Section 35(1)(ii): tax recognition conditioned on separate research accounts, annual returns, and audited accounts submission. Approval under Section 35(1)(ii) was granted to Regional Engineering College, Tiruchirappalli as a college in other natural and applied sciences, conditional on maintaining a separate account for scientific research receipts, furnishing prescribed annual returns of research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; the approval is effective from 9 August 1983 to 8 August 1986.
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): tax recognition conditioned on separate research accounts, annual returns, and audited accounts submission.
Approval under Section 35(1)(ii) was granted to Regional Engineering College, Tiruchirappalli as a college in other natural and applied sciences, conditional on maintaining a separate account for scientific research receipts, furnishing prescribed annual returns of research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year; the approval is effective from 9 August 1983 to 8 August 1986.
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