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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>Section 10(23C)(v) tax exemption: trust notified subject to exclusive income application, permitted investments, filing, and dissolution rules.</h1> Notification under clause (23C)(v) of section 10 notifies Shri Jambhuvantiji Mandir Trust, Bet for specified assessment years subject to conditions: income must be applied or accumulated exclusively for trust objects; investments limited to modes permitted by section 11(5) (except certain retained voluntary contributions); business income excluded unless incidental and maintained in separate books; regular filing of income-tax returns; and on dissolution surplus and assets must go to a charitable organisation with similar objectives.

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