Notification under section 10(23C)(iv) grants an institution tax-exempt status for specified assessment years by Central Government. Central Government issues a notification under section 10(23C)(iv) recognising 'Asian Institute of Transport Development' for tax-exemption purposes for the specified assessment years, effected by gazette notification S.O.1232 dated 21-12-1989.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv) grants an institution tax-exempt status for specified assessment years by Central Government.
Central Government issues a notification under section 10(23C)(iv) recognising "Asian Institute of Transport Development" for tax-exemption purposes for the specified assessment years, effected by gazette notification S.O.1232 dated 21-12-1989.
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