Tax exemption under Section 10(23C)(iv) - government notification recognises a charitable institution's eligibility for specified assessment years. Notification under Section 10(23C)(iv) designates The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay as a qualifying charitable institution for tax-exemption purposes, recognising its eligibility for the specified assessment years under the Income-tax Act by formal Central Government notification.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under Section 10(23C)(iv) - government notification recognises a charitable institution's eligibility for specified assessment years.
Notification under Section 10(23C)(iv) designates The Muncherjee Nowrojee Banajee Industrial Home for the Blind, Bombay as a qualifying charitable institution for tax-exemption purposes, recognising its eligibility for the specified assessment years under the Income-tax Act by formal Central Government notification.
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