Tax exemption under section 10(23C)(iv) notified for a research council by Central Government for specified assessment years. Central Government notification recognizes Indian Council for Research on International Economic Relations, New Delhi, under section 10(23C)(iv) of the Income-tax Act, conferring eligibility for tax exemption under that sub-clause limited to the specified assessment years and thereby declaring the institute meets conditions for concession applicable to qualifying research institutions for those years.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(iv) notified for a research council by Central Government for specified assessment years.
Central Government notification recognizes Indian Council for Research on International Economic Relations, New Delhi, under section 10(23C)(iv) of the Income-tax Act, conferring eligibility for tax exemption under that sub-clause limited to the specified assessment years and thereby declaring the institute meets conditions for concession applicable to qualifying research institutions for those years.
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