Notification under section 10(23C)(iv) recognises a trust's tax-exempt status for specified assessment years by Central Government. The Central Government notified Birla Education Trust, Pilani under section 10(23C)(iv) of the Income-tax Act, 1961, recognising the Trust for the purposes of that sub-clause for the assessment years 1985-86 to 1988-89 by formal notification.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) recognises a trust's tax-exempt status for specified assessment years by Central Government.
The Central Government notified Birla Education Trust, Pilani under section 10(23C)(iv) of the Income-tax Act, 1961, recognising the Trust for the purposes of that sub-clause for the assessment years 1985-86 to 1988-89 by formal notification.
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