Tax exemption notification: charitable society recognised as eligible under the Income-tax statute, confirming its exemption category. The Central Government, invoking powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notified Sri Guru Singh Sabha (Regd.), Bombay as eligible under that sub-clause, thereby administratively recognising the institution's entitlement to the tax exemption category defined by the cited provision for the specified assessment years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification: charitable society recognised as eligible under the Income-tax statute, confirming its exemption category.
The Central Government, invoking powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notified Sri Guru Singh Sabha (Regd.), Bombay as eligible under that sub-clause, thereby administratively recognising the institution's entitlement to the tax exemption category defined by the cited provision for the specified assessment years.
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