Tax exemption notification: Institute of Rail Transport recognised under statutory provision for specified assessment years by central government. The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the 'Institute of Rail Transport' for the purposes of that provision for the assessment years 1982-83 to 1985-86, thereby identifying the institution as qualifying for the statutory recognition during the stated period.
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 notification: Institute of Rail Transport recognised under statutory provision for specified assessment years by central government.
The Central Government, under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the "Institute of Rail Transport" for the purposes of that provision for the assessment years 1982-83 to 1985-86, thereby identifying the institution as qualifying for the statutory recognition during the stated period.
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