Tax exemption notification under section 10(23C)(iv) recognizes an animal health institute as tax-exempt for specified assessment years. Notification under the Income-tax Act recognizes the Institute of Animal Health and Veterinary Biologicals, Hebbal, Bangalore, as qualifying under section 10(23C)(iv) for specified assessment years, thereby conferring the statutory tax-exemption status for that limited period; the instrument is an executive notification naming the institution and citing the enabling sub-clause.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) recognizes an animal health institute as tax-exempt for specified assessment years.
Notification under the Income-tax Act recognizes the Institute of Animal Health and Veterinary Biologicals, Hebbal, Bangalore, as qualifying under section 10(23C)(iv) for specified assessment years, thereby conferring the statutory tax-exemption status for that limited period; the instrument is an executive notification naming the institution and citing the enabling sub-clause.
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