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        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.

        <h1>Charitable recognition for exemption subject to exclusive application of income and prescribed investment and business conditions.</h1> Notification grants charitable exemption recognition to Sevagram Ashram Pratishthan, Wardha under sub clause (iv) of clause (23C) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments and deposits to prescribed modes (excluding certain voluntary contributions retained as jewellery or furniture), and excluding business profits unless incidental to objectives with separate books of account.

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