Income tax notification under 10(23C)(v) confirms Sri Swargashram Trust's notified status for specified assessment years. The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Swargashram Trust, Rishikesh for the purpose of that clause for the assessment years 1987 88 to 1989 90, thereby placing the Trust within the statutory exemption framework and establishing its notified status under the specified income tax provision.
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Provisions expressly mentioned in the judgment/order text.
Income tax notification under 10(23C)(v) confirms Sri Swargashram Trust's notified status for specified assessment years.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Swargashram Trust, Rishikesh for the purpose of that clause for the assessment years 1987 88 to 1989 90, thereby placing the Trust within the statutory exemption framework and establishing its notified status under the specified income tax provision.
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