Notification under section 10(23C)(iv) recognizes a charitable trust's tax-exempt status for specified assessment years. Notification under section 10(23C)(iv) designates Navajbhai Ratan Tata Trust, Bombay as qualifying for tax-exempt status under that sub-clause, with the Central Government applying this recognition for specified assessment years and identifying the trust and assessment-year coverage as the operative parameters of the exemption.
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) recognizes a charitable trust's tax-exempt status for specified assessment years.
Notification under section 10(23C)(iv) designates Navajbhai Ratan Tata Trust, Bombay as qualifying for tax-exempt status under that sub-clause, with the Central Government applying this recognition for specified assessment years and identifying the trust and assessment-year coverage as the operative parameters of the exemption.
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