Tax exemption notification recognises Joint Plant Committee as exempt for the specified assessment year under Income Tax law. By Notification No. S.O.2053 dated 26-4-1991, the Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Joint Plant Committee for the purposes of that sub-clause, thereby specifying the Committee as the recognised entity entitled to the provision's benefits for the assessment year 1989-90.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification recognises Joint Plant Committee as exempt for the specified assessment year under Income Tax law.
By Notification No. S.O.2053 dated 26-4-1991, the Central Government, exercising the power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the Joint Plant Committee for the purposes of that sub-clause, thereby specifying the Committee as the recognised entity entitled to the provision's benefits for the assessment year 1989-90.
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