Tax exemption recognition for a performing arts institution under income tax provision for a specified assessment year. The Central Government, invoking the statutory power to notify institutions for income tax purposes, issued S.O.152 notifying the National Centre for Performing Arts, Bombay as eligible under the clause governing charitable or educational institutions for the specified assessment year, thereby bringing the institution within the scope of that income tax provision for that year.
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.
Tax exemption recognition for a performing arts institution under income tax provision for a specified assessment year.
The Central Government, invoking the statutory power to notify institutions for income tax purposes, issued S.O.152 notifying the National Centre for Performing Arts, Bombay as eligible under the clause governing charitable or educational institutions for the specified assessment year, thereby bringing the institution within the scope of that income tax provision for that year.
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