Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Sanjay Gandhi Memorial Trust gains tax exemption under Section 10(23C)(iv) for 2002-2005; must meet specific conditions.</h1> The Central Government has notified the 'Sanjay Gandhi Memorial Trust, New Delhi' under clause (23C)(iv) of section 10 of the Income-tax Act, 1961, for assessment years 2002-2003 to 2004-2005. The notification stipulates that the Trust must apply its income exclusively to its established objectives, restrict investments to specified modes, and maintain separate accounts for any incidental business income. The Trust is also required to file regular income tax returns and, upon dissolution, transfer surplus assets to a similar charitable organization.
TaxTMI 
TaxTMI 
