Tax notification under section 10(23C)(iv) designates Institute of Co-operative Management Ahmedabad for specified assessment years. Notification under 10(23C)(iv) designates the Institute of Co-operative Management, Ahmedabad, as recognized for the Income-tax Act, 1961; Central Government issued Notification No. 1087 dated 27-11-1982 applying the provision to the institute for assessment years 1981-82 to 1982-83, file reference 197/3/81-IT(AI).
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Provisions expressly mentioned in the judgment/order text.
Tax notification under section 10(23C)(iv) designates Institute of Co-operative Management Ahmedabad for specified assessment years.
Notification under 10(23C)(iv) designates the Institute of Co-operative Management, Ahmedabad, as recognized for the Income-tax Act, 1961; Central Government issued Notification No. 1087 dated 27-11-1982 applying the provision to the institute for assessment years 1981-82 to 1982-83, file reference 197/3/81-IT(AI).
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