Tax exemption under section 10(23C)(iv) recognizes an educational institution via government notification for specified assessment years. Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notified India Literary House, Lucknow, as qualifying under that provision for the assessment years 1985 86 to 1987 88, thereby administratively recognising the institution for income tax exemption purposes under the specified sub clause.
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 under section 10(23C)(iv) recognizes an educational institution via government notification for specified assessment years.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notified India Literary House, Lucknow, as qualifying under that provision for the assessment years 1985 86 to 1987 88, thereby administratively recognising the institution for income tax exemption purposes under the specified sub clause.
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