Tax notification designates Shri Arulmigu Mariamman Temple as an archaeological and historical place across Tamil Nadu. Central Government, invoking sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore as a place of archaeological and historical importance throughout the State of Tamil Nadu by Notification No. S.O.2398 dated 8 5 1986, thereby formally designating its heritage status for tax purposes.
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Provisions expressly mentioned in the judgment/order text.
Tax notification designates Shri Arulmigu Mariamman Temple as an archaeological and historical place across Tamil Nadu.
Central Government, invoking sub section (2)(b) of section 80G of the Income tax Act, 1961, notifies Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore as a place of archaeological and historical importance throughout the State of Tamil Nadu by Notification No. S.O.2398 dated 8 5 1986, thereby formally designating its heritage status for tax purposes.
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