Notification under section 10(23C)(v) grants tax-exempt status to Institute of Dharmasthala for specified assessment years. Notification under section 10(23C)(v) identifies Institute of Dharmasthala, Karnataka State, as an institution recognised for the purposes of the Income-tax Act, 1961, and records that the Central Government notifies the Institute for the assessment years 1985-86 to 1987-88 under the powers conferred by sub-clause (v) of clause (23C) of section 10.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(v) grants tax-exempt status to Institute of Dharmasthala for specified assessment years.
Notification under section 10(23C)(v) identifies Institute of Dharmasthala, Karnataka State, as an institution recognised for the purposes of the Income-tax Act, 1961, and records that the Central Government notifies the Institute for the assessment years 1985-86 to 1987-88 under the powers conferred by sub-clause (v) of clause (23C) of section 10.
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