Notification under section 10(23C)(iv) designates an association for tax-exempt treatment for specified assessment years. Central Government notification under section 10(23C)(iv) designates the Association of State Road Transport Undertakings, New Delhi, as meeting the sub-clause for specified assessment years, thereby fixing the association's entitlement to the tax treatment provided by that provision for those 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) designates an association for tax-exempt treatment for specified assessment years.
Central Government notification under section 10(23C)(iv) designates the Association of State Road Transport Undertakings, New Delhi, as meeting the sub-clause for specified assessment years, thereby fixing the association's entitlement to the tax treatment provided by that provision for those years.
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