Tax exemption recognition under section 10(23C)(v) - organisation formally notified and covered for specified assessment years. Notification under section 10(23C)(v) recognises Hanumanprasad Poddar Smarak Samiti, Gorakhpur as an organisation eligible for income tax exemption under that sub clause and fixes the temporal scope of recognition for specified assessment years for tax assessment and administration.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition under section 10(23C)(v) - organisation formally notified and covered for specified assessment years.
Notification under section 10(23C)(v) recognises Hanumanprasad Poddar Smarak Samiti, Gorakhpur as an organisation eligible for income tax exemption under that sub clause and fixes the temporal scope of recognition for specified assessment years for tax assessment and administration.
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