2013 (3) TMI 491

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.... clause (ii) of sub-section (1) of section 35 of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act'). If the petitioner is regarded as such a research association, any income of the petitioner would be not included in the total income by virtue of section 10(21) of the said Act. 2. Section 35(1)(ii) deals with two categories of institutions. One category is that of a 'scientific research association' which has as its object the undertaking of scientific research and the other category is that of a University, College or other institution which undertakes some amount of scientific research. The petitioner is aggrieved by the fact that it has been placed in the second category of 'other institutions' partly engaged in scie....

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....ch association'. He also submitted that the petitioners' case was only considered from the standpoint of whether the petitioner was an 'other institution' and not from the standpoint of whether the petitioner fulfilled the criteria for being recognised as a 'scientific research association'. 4. Mr. Sahni appearing on behalf of respondents has produced the relevant file before us and has argued at length to demonstrate that the issue had been considered by the central government as to whether the petitioner fell in the category of 'scientific research association' or in the category of 'other institutions' as mentioned in section 35(1)(ii) of the said Act. However, on going through the said file, we do not find any clear cut reference fro....