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        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.

        <h1>Section 10(23C)(v) notification grants tax-exempt status to a temple for specified assessment years under Income-tax Act.</h1> Central Government notification designates Arulmigu Mandhirapureeswaraswamy Temple, Kovilur, Muthupet, as eligible under section 10(23C)(v) of the Income-tax Act for specified assessment years, conferring tax-exempt recognition to the named religious institution for those assessment periods.

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