Designation of temples as historic, archaeological and artistic importance under income tax law alters tax recognition and benefits. The Central Government, invoking sub section (6) of section 88 of the Income tax Act, notifies the Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam, Srivilliputhur, as of historic, archaeological and artistic importance by S.O.2869 dated 5 10 1963, thereby identifying them for the statutory tax recognition applicable to heritage properties.
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.
Designation of temples as historic, archaeological and artistic importance under income tax law alters tax recognition and benefits.
The Central Government, invoking sub section (6) of section 88 of the Income tax Act, notifies the Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam, Srivilliputhur, as of historic, archaeological and artistic importance by S.O.2869 dated 5 10 1963, thereby identifying them for the statutory tax recognition applicable to heritage properties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
