Tax exemption notification under section 10(23C)(iv) grants recognition subject to income application, investment, and business segregation conditions. Notification under section 10(23C)(iv) recognizes the Centre for Advanced Strategic Studies, Pune for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits (except voluntary contributions held as jewellery, furniture, etc.) to modes specified in section 11(5); and excluding profits and gains of business 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.
Tax exemption notification under section 10(23C)(iv) grants recognition subject to income application, investment, and business segregation conditions.
Notification under section 10(23C)(iv) recognizes the Centre for Advanced Strategic Studies, Pune for specified assessment years, conditioned on applying or accumulating income wholly and exclusively to its objects; restricting investments or deposits (except voluntary contributions held as jewellery, furniture, etc.) to modes specified in section 11(5); and excluding profits and gains of business unless incidental to objectives with separate books maintained.
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