Tax exemption under section 10(23C)(iv) conditionally recognizes Khelaghar Calcutta subject to use, investment, business and return-filing rules. Notification under section 10(23C)(iv) conditionally recognizes Khelaghar, Calcutta for assessment years 1999-2000 to 2001-2002 subject to: application or accumulation of income solely for its objects; investment or deposit only in forms permitted by section 11(5) (excluding certain voluntary contributions kept as jewellery or furniture); exclusion of business income unless incidental and recorded in separate books; and regular filing of income-tax returns.
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 under section 10(23C)(iv) conditionally recognizes Khelaghar Calcutta subject to use, investment, business and return-filing rules.
Notification under section 10(23C)(iv) conditionally recognizes Khelaghar, Calcutta for assessment years 1999-2000 to 2001-2002 subject to: application or accumulation of income solely for its objects; investment or deposit only in forms permitted by section 11(5) (excluding certain voluntary contributions kept as jewellery or furniture); exclusion of business income unless incidental and recorded in separate books; and regular filing of income-tax returns.
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