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          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.

          <h1>Amount of annual receipts set for educational and hospital institutions affects tax exemption eligibility under section 10 clause 23C.</h1> Rule 2BC prescribes the amount of annual receipts for purposes of the sub-clauses of clause (23C) of section 10: universities and other educational institutions existing solely for educational purposes and not for profit, and hospitals or institutions existing solely for philanthropic purposes and not for profit, shall each have an annual receipts threshold of one crore rupees on and after the operative date.

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