Heritage notification under tax law grants recognized historic and artistic status to Sri Poovnanathaswamy Temple for tax purposes. Central Government notification designates Sri Poovnanathaswamy Temple, Kovilpatti, Tirunelveli District, Madras State, as being of historic, archaeological and artistic importance for the purposes of sub-section (6) of section 88 of the Income-tax Act, exercising the statutory power to classify the temple as a heritage property within the tax framework.
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.
Heritage notification under tax law grants recognized historic and artistic status to Sri Poovnanathaswamy Temple for tax purposes.
Central Government notification designates Sri Poovnanathaswamy Temple, Kovilpatti, Tirunelveli District, Madras State, as being of historic, archaeological and artistic importance for the purposes of sub-section (6) of section 88 of the Income-tax Act, exercising the statutory power to classify the temple as a heritage property within the tax framework.
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