Notification under section 10(23C)(iv) recognises specified oil pool accounts as qualifying for tax purposes during specified assessment years. Notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act designates the Oil Co ordination Committee on Pool Accounts-Freight Surcharge Pool Account No. 1; C and F Adjustment Account; Product Price Adjustment Account; and Crude Oil Price Equalisation Account-as qualifying for the purposes of that provision for the assessment years 1983 84 to 1988 89.
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.
Notification under section 10(23C)(iv) recognises specified oil pool accounts as qualifying for tax purposes during specified assessment years.
Notification under clause (iv) of sub section (23C) of section 10 of the Income tax Act designates the Oil Co ordination Committee on Pool Accounts-Freight Surcharge Pool Account No. 1; C and F Adjustment Account; Product Price Adjustment Account; and Crude Oil Price Equalisation Account-as qualifying for the purposes of that provision for the assessment years 1983 84 to 1988 89.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
