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        Case ID :
        Income Tax

        Notifies Joint Plant Committee u/s 10(23C)(iv) - 1092 - Income Tax Act, 1961

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        Notification under section 10(23C)(iv) confirms Joint Plant Committee's recognition for tax purposes for specified assessment years. Notification under Section 10(23C)(iv) designates the Joint Plant Committee as a notified entity for purposes of the Income-tax Act, recognising it for relevant tax treatment during the specified assessment years by means of Notification Number 1092 dated 16-11-1982.
                        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.

                              Notification under section 10(23C)(iv) confirms Joint Plant Committee's recognition for tax purposes for specified assessment years.

                              Notification under Section 10(23C)(iv) designates the Joint Plant Committee as a notified entity for purposes of the Income-tax Act, recognising it for relevant tax treatment during the specified assessment years by means of Notification Number 1092 dated 16-11-1982.


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