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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Hazrat Pir Mohammed Shah Dargah Sharif Trust Notified Under Section 10(23C)(v) for Tax Exemption, Specific Conditions Apply.</h1> The Central Government has notified the Hazrat Pir Mohammed Shah Dargah Sharif Trust in Ahmedabad under section 10(23C)(v) of the Income-tax Act, 1961, for the assessment years 1991-92 to 1993-94. The Trust must apply or accumulate its income solely for its established objectives. It is prohibited from investing or depositing funds in forms not specified in section 11(5), except for voluntary contributions in the form of jewelry or furniture. The notification excludes income from business profits unless the business supports the Trust's objectives and separate accounts are maintained for such activities.
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