Tax exemption under section 10(23C)(via) notified for a medical society, conditional on compliance and regular tax filings. Notification under section 10(23C)(via) notifies M. P. Birla Foundation Medical Society, Calcutta, as eligible for tax-exempt status for specified assessment years, subject to conformity with the requirements of that sub-clause read with the applicable procedural rule and conditioned on regular filing of income-tax returns in accordance with the Income-tax Act.
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)(via) notified for a medical society, conditional on compliance and regular tax filings.
Notification under section 10(23C)(via) notifies M. P. Birla Foundation Medical Society, Calcutta, as eligible for tax-exempt status for specified assessment years, subject to conformity with the requirements of that sub-clause read with the applicable procedural rule and conditioned on regular filing of income-tax returns in accordance with the Income-tax Act.
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