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Tax exemption under section 10(23C)(iv): Lal Bahadur Shastri National Memorial Trust notified as exempt for the assessment year. Notification under section 10(23C)(iv) records the Central Government's specification of Lal Bahadur Shastri National Memorial Trust as a notified institution for the purposes of that clause, thereby placing the Trust within the statutory framework that permits tax-exempt status under that provision and applying to the specified assessment year.
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.
Tax exemption under section 10(23C)(iv): Lal Bahadur Shastri National Memorial Trust notified as exempt for the assessment year.
Notification under section 10(23C)(iv) records the Central Government's specification of Lal Bahadur Shastri National Memorial Trust as a notified institution for the purposes of that clause, thereby placing the Trust within the statutory framework that permits tax-exempt status under that provision and applying to the specified assessment year.
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