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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 trust notification under section 10(23C)(iv) grants exemption subject to income application and investment conditions.</h1> Notification confers tax-exempt status on Madhya Pradesh Mahila Kalyan Samiti, Bhopal for assessment years 1999-2000 to 2001-2002 subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments or deposits must be in forms/modes specified in section 11(5) except voluntary contributions held in kind; business income is excluded unless incidental and accounted for in separate books.

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