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        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.

        <h1>Tax exemption under section 10(23C)(v) grants notified charitable trust tax-exempt status for specified assessment years.</h1> Central Government notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as recognised under section 10(23C)(v) of the Income-tax Act, 1961, granting administrative recognition of the trust for the specified assessment years and enabling application of the Act's exemption provision to the trust for that period.

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