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        Case ID :
        Income Tax

        Notifies Sri Aurobindo Society, Calcutta u/s 10(23C)(v) - S.O.486 - Income Tax

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        Tax exemption under section 10(23C)(v) granted to Sri Aurobindo Society subject to conditions on income application. Notification under section 10(23C)(v) notifies Sri Aurobindo Society, Calcutta, for assessment years 1992-93 to 1994-95 subject to conditions: the society must apply or accumulate income wholly and exclusively for its objects; funds (except certain voluntary contributions held as physical items) must be invested only in modes specified in section 11(5); and profits and gains of business are excluded unless incidental to objectives with separate books maintained.

        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>Tax exemption under section 10(23C)(v) granted to Sri Aurobindo Society subject to conditions on income application.</h1> Notification under section 10(23C)(v) notifies Sri Aurobindo Society, Calcutta, for assessment years 1992-93 to 1994-95 subject to conditions: the society must apply or accumulate income wholly and exclusively for its objects; funds (except certain voluntary contributions held as physical items) must be invested only in modes specified in section 11(5); and profits and gains of business are excluded unless incidental to objectives with separate books maintained.

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