Specification of field cookery under section 10(6)(viia) designates cookery as a recognized field for that provision. The Central Government has, by statutory notification under the Explanation to sub-clause (viia) of clause (6) of the Income-tax Act, specified the field of cookery for the purposes of that sub-clause, designating cookery as a recognized field under the cited provision.
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Provisions expressly mentioned in the judgment/order text.
Specification of field cookery under section 10(6)(viia) designates cookery as a recognized field for that provision.
The Central Government has, by statutory notification under the Explanation to sub-clause (viia) of clause (6) of the Income-tax Act, specified the field of cookery for the purposes of that sub-clause, designating cookery as a recognized field under the cited provision.
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