Notification under section 10(23C)(iv) recognizes Madras Crocodile Bank Trust's tax-exempt status for specified assessment years. The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notified Madras Crocodile Bank Trust by Notification No. S.O.1753 dated 13-1-1987 for the purposes of that clause for assessment years 1983-84 to 1985-86, with the notification particulars and file reference recorded.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) recognizes Madras Crocodile Bank Trust's tax-exempt status for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notified Madras Crocodile Bank Trust by Notification No. S.O.1753 dated 13-1-1987 for the purposes of that clause for assessment years 1983-84 to 1985-86, with the notification particulars and file reference recorded.
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