Tag: Scientific Research Expenditure
CBDT approves Patanjali Yog Peeth Nyas Delhi for its university at Haridwar for research in ‘Social Science or Statistical Research’ u/s 35 of Income Tax Act 1961 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 44 /2023 New Delhi, the 23rd June, 2023 S.O. 2762(E).—In …
Deduction u/s 35(2AB) allowed as Form 3CL was issued late by the competent authority . Form 3CL issued by competent authority can not be ignored – ITATÂ ABCAUS Case Law Citation:ABCAUS 3743 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the …
CBDT approves Sri Shankara Cancer Foundation for weighted deduction of expenditure on scientific research CBDT has approved ‘Sri Shankara Cancer Foundation, Bangalore (PAN: AAHTS5593F)’ under the category of ‘University, College or other institution’ for deduction of expenditure on scientific research for the purposes of clause (ii) of sub-section …
M/s Bennett University, Greater Noida, Uttar Pradesh PAN: AAAJB1388A notified u/s 35 as Scientific Research Association MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 12/2021 New Delhi, the 9th March, 2021 S.O. 1069(E).—In exercise of the powers conferred by clauses (ii) and (iii) of sub-section …
Deduction u/s 35(1)(ii) for scientific research allowed in hands of donors, notwithstanding approval granted to Organization withdrawn retrospectively ABCAUS Case Law CitationABCAUS 3448 (2021) (02) ITAT Important case law relied referred:Pullangode Rubber Produce Co. Ltd. vs. State of Kerala, 91 ITR 18 (SC)IT vs. Chotatingrai Tea & Ors., …
M/s Institute of Nano Science and Technology, Mohali PAN AAAAI4829E approved by CBDT u/s 35(1)(ii) as scientific research association for weighted deduction of sums paid Government of India Ministry of Finance (Department of Revenue) (Central  Board of Direct Taxes) Notification New Delhi, the 11th March, 2019 S.O. It …
M/s Indian Institute of Science Education and Research, Bhopal PAN AAAAI2511F approved by CBDT u/s 35(1)(ii) as scientific research institution for weighted deduction of sums paid Government of India Ministry of Finance (Department of Revenue) (Central  Board of Direct Taxes) Notification New Delhi, the 13th March, 2019 S.O. …
Scientific Research Expenditure u/s 35 Rule 6 Amendments- Prescribed Authority, Furnishing of Reports. Form 3CK, 3CL 3CLA CBDT Notification-29/2016 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th April, 2016 INCOME-TAX S.O. ___(E).— In exercise of the powers …
