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        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.

        <h1>Tax exemption notification for a society subject to conditions on application of income, permitted investments, business income, returns and dissolution.</h1> Notification grants tax exemption under section 10(23C)(iv) to the Society for Promotion of Wastelands Development for assessment years 2005-06 to 2007-08, subject to conditions: apply or accumulate income wholly for its objects; invest only in forms specified in section 11(5) (excluding certain voluntary contributions held as jewellery or furniture); business income excluded unless incidental and kept in separate books; regular filing of income-tax returns; and on dissolution transfer surplus and assets to a like-minded organisation.

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