Tax exemption notification under section 10(23C)(iv) designates a trade fair authority for assessment year 1989 90. Notification under section 10(23C)(iv) of the Income-tax Act designates Trade Fair Authority of India, New Delhi, as the notified entity for the purposes of that sub-clause for the assessment year 1989-90, and an administrative substitution note records that the entity name previously appearing as India Trade Promotion Organisation, New Delhi, was replaced by a later notification dated 31-8-1994.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(iv) designates a trade fair authority for assessment year 1989 90.
Notification under section 10(23C)(iv) of the Income-tax Act designates Trade Fair Authority of India, New Delhi, as the notified entity for the purposes of that sub-clause for the assessment year 1989-90, and an administrative substitution note records that the entity name previously appearing as India Trade Promotion Organisation, New Delhi, was replaced by a later notification dated 31-8-1994.
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