Section 10(23C)(iv) notification recognizes a charitable trust, enabling tax-exempt treatment for specified assessment years. The Central Government, invoking Section 10(23C)(iv) of the Income-tax Act, issued Notification No. S.O.1987 dated 26-4-1988 notifying Sri Venkatesa Devasthan Trust, Bombay as covered by that sub-clause for the assessment years 1986-87 to 1988-89, thereby specifying the trust's recognition and the temporal scope for the tax treatment provided under the provision.
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.
Section 10(23C)(iv) notification recognizes a charitable trust, enabling tax-exempt treatment for specified assessment years.
The Central Government, invoking Section 10(23C)(iv) of the Income-tax Act, issued Notification No. S.O.1987 dated 26-4-1988 notifying Sri Venkatesa Devasthan Trust, Bombay as covered by that sub-clause for the assessment years 1986-87 to 1988-89, thereby specifying the trust's recognition and the temporal scope for the tax treatment provided under the provision.
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