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    <title>Exemption u/s 35(1)(ii) - Institution Sardar Patel Institute of Social and Economic Research, Ahmedabad</title>
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    <description>Approval for exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act was granted to Sardar Patel Institute of Social and Economic Research, Ahmedabad by the prescribed authority via Notification No. S.O.2161, and that approval was subsequently withdrawn by a later notification, demonstrating that entitlement to the section 35 exemption depends on maintenance of prescribed approval.</description>
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      <description>Approval for exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act was granted to Sardar Patel Institute of Social and Economic Research, Ahmedabad by the prescribed authority via Notification No. S.O.2161, and that approval was subsequently withdrawn by a later notification, demonstrating that entitlement to the section 35 exemption depends on maintenance of prescribed approval.</description>
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