The Chief Commissioner of Income-tax, Jaipur approved Birla Institute of Technology and Science, Pilani (Rajasthan) u/s 10(23C) for the assessment years 2002-03 to 2004-05. - S. O. 549 - Income Tax Act, 1961
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Tax exemption under section 10(23C) conditionally approves an institute's charitable status for specified assessment years. Approval under section 10(23C) conditionally recognizes Birla Institute of Technology and Science, Pilani as eligible for income-tax exemption for the specified assessment years, subject to the institution's conformity with the substantive requirements of the cited clause and the procedural conditions of the relevant rule.
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.
Tax exemption under section 10(23C) conditionally approves an institute's charitable status for specified assessment years.
Approval under section 10(23C) conditionally recognizes Birla Institute of Technology and Science, Pilani as eligible for income-tax exemption for the specified assessment years, subject to the institution's conformity with the substantive requirements of the cited clause and the procedural conditions of the relevant rule.
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