Exemption under section 10(23C)(v): notification grants tax-exempt status to a charitable society for specified assessment years. Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 notifies Sriman Madhwa Siddhantonnahini Sabha for the purposes of that provision by S.O.1034 dated 6-3-1984, covering assessment years 1982-83 to 1985-86, thereby bringing the society within the statutory exemption framework for the stated period.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 10(23C)(v): notification grants tax-exempt status to a charitable society for specified assessment years.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 notifies Sriman Madhwa Siddhantonnahini Sabha for the purposes of that provision by S.O.1034 dated 6-3-1984, covering assessment years 1982-83 to 1985-86, thereby bringing the society within the statutory exemption framework for the stated period.
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