Approval under section 10(23C)(vi) confirms tax-exempt recognition for an educational institute, subject to statutory compliance. Approval under section 10(23C)(vi) grants tax-exempt recognition to Birla Institute of Technology, Calcutta for specified assessment years by Central Board notification, conditional on the society's conformity with the substantive requirements of sub clause (vi) of clause (23C) of section 10 and compliance with the procedural obligations prescribed in the Income tax Rules.
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.
Approval under section 10(23C)(vi) confirms tax-exempt recognition for an educational institute, subject to statutory compliance.
Approval under section 10(23C)(vi) grants tax-exempt recognition to Birla Institute of Technology, Calcutta for specified assessment years by Central Board notification, conditional on the society's conformity with the substantive requirements of sub clause (vi) of clause (23C) of section 10 and compliance with the procedural obligations prescribed in the Income tax Rules.
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