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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>Tax exemption notification: exempt status for temple subject to exclusive application of income, restricted investments, and segregated business accounts.</h1> Notification under sub clause (v) of clause (23C) of section 10 notifies Nathdwara Temple for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to the temple's objects; investments and deposits are restricted except for voluntary contributions maintained in permitted forms; and business income is excluded unless incidental to objects with separate books of account.

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