Notification under section 10(23C)(iv) recognizes tax-exempt status for Indian Dairy Corporation for specified assessment years. The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Indian Dairy Corporation for the purposes of that clause for the assessment years 1985-86 and 1986-87, thereby declaring the entity within the statutory category specified by the provision for those assessment years.
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.
Notification under section 10(23C)(iv) recognizes tax-exempt status for Indian Dairy Corporation for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Indian Dairy Corporation for the purposes of that clause for the assessment years 1985-86 and 1986-87, thereby declaring the entity within the statutory category specified by the provision for those assessment years.
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