Section 10(23C)(iv) notification: institution granted tax-exempt status for specified assessment years under central government power. The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Sri Venkateswara Swamyvari Devasthanam, Amalapuram, for the purpose of that sub-clause and applies the recognition to specified assessment years, thereby conferring the statutory recognition relevant to exemption consideration under the provision.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification: institution granted tax-exempt status for specified assessment years under central government power.
The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Sri Venkateswara Swamyvari Devasthanam, Amalapuram, for the purpose of that sub-clause and applies the recognition to specified assessment years, thereby conferring the statutory recognition relevant to exemption consideration under the provision.
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