Tax exemption under section 10(23C)(v): notification confirms charitable status for Sri Madu Sundareswaraswamy Koil for specified assessment years. The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies Sri Madu Sundareswaraswamy Koil, Tamil Nadu as covered by that provision and eligible for the corresponding tax treatment for the specified assessment-year period, thereby formally recognizing the institution's qualifying status under the statute.
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.
Tax exemption under section 10(23C)(v): notification confirms charitable status for Sri Madu Sundareswaraswamy Koil for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies Sri Madu Sundareswaraswamy Koil, Tamil Nadu as covered by that provision and eligible for the corresponding tax treatment for the specified assessment-year period, thereby formally recognizing the institution's qualifying status under the statute.
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