Notification under section 10(23C)(iv) grants tax-recognition to a trust for specified assessment years period. The Central Government notifies The Nehru Trust for Cambridge University for the purpose of tax exemption under 10(23C)(iv), conferring the statutory recognition described in that sub-clause for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the Trust's entitlement to the specified tax treatment.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) grants tax-recognition to a trust for specified assessment years period.
The Central Government notifies The Nehru Trust for Cambridge University for the purpose of tax exemption under 10(23C)(iv), conferring the statutory recognition described in that sub-clause for the assessment years 1985-86 to 1987-88, thereby fixing the temporal scope of the Trust's entitlement to the specified tax treatment.
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