Tax exemption recognition grants Sir Dorobji Tata Trust notified under income-tax law for specified assessment years. The Central Government, exercising its power under the charitable trust exemption provision of the Income-tax Act, notifies Sir Dorobji Tata Trust as qualified under clause (23C)(iv) of section 10, thereby recognizing the Trust's entitlement to tax-exempt status for the specified assessment-year period and recording the period of applicability and administrative reference.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition grants Sir Dorobji Tata Trust notified under income-tax law for specified assessment years.
The Central Government, exercising its power under the charitable trust exemption provision of the Income-tax Act, notifies Sir Dorobji Tata Trust as qualified under clause (23C)(iv) of section 10, thereby recognizing the Trust's entitlement to tax-exempt status for the specified assessment-year period and recording the period of applicability and administrative reference.
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