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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 under section 10(23C)(v) notified for institute, subject to conditions on application, investments and business.</h1> Notification designates Institute of Franciscan Missionaries of Mary Society No. 10, Coimbatore as eligible under section 10(23C)(v) for assessment years 1995-1996 to 1997-1999, conditional on applying income wholly and exclusively to its objects, restricting investments to forms specified in subsection (5) of section 11 (except certain voluntary contributions kept as jewellery or furniture), and excluding business profits unless the business is incidental and maintained with separate books of account.

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