Educational Institute Exemption for Scientific Research Does Not Require Section 35(1)(ii) Approval u/s 10(23C)(iiiab.

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....Entitlement to exemption u/s 10(23C)(iiiab) - educational institute - expenditure on scientific research - in order to claim exemption under section 10(23C)(iiiab) of the Act, the approval under section 35(1)(ii) of the Act is not necessary in the present case - AT....