As per the Notification 80/2011 relating to the trust Srinivasan Services Trust , Chennai in paragraph 5 we can read 'Development Projects at 30 Villages of Tamilnadu, Karnataka and Maharashtra' to 'Development Projects at 70 Panchayats of Tamilnadu, Karnataka and Maharashtra'. - 80/2011 - Income Tax Act, 1961
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Amendment to notification revises locality description from villages to panchayats, changing the territorial characterization of projects. Amendment to a tax notification substitutes the paragraph 5 phrase describing the trust's activities, replacing the earlier reference to development projects at specified villages with a revised reference to development projects at panchayats, thereby altering the expressed territorial unit used to describe the trust's project localities without adding new procedural conditions or eligibility criteria.
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.
Amendment to notification revises locality description from villages to panchayats, changing the territorial characterization of projects.
Amendment to a tax notification substitutes the paragraph 5 phrase describing the trust's activities, replacing the earlier reference to development projects at specified villages with a revised reference to development projects at panchayats, thereby altering the expressed territorial unit used to describe the trust's project localities without adding new procedural conditions or eligibility criteria.
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