Tax recognition of historic temple under income tax law confers notified status for heritage importance designation. Central Government notification declares Sri Kaleshwaraswamy Temple, Kaleshwaram, Manthani Taluk, Karimnagar District, Andhra Pradesh, to be of historic, archaeological and artistic importance under the Income-tax Act, issued pursuant to the exercise of the government's statutory powers to recognise sites of cultural and historical significance for tax-related purposes.
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Provisions expressly mentioned in the judgment/order text.
Tax recognition of historic temple under income tax law confers notified status for heritage importance designation.
Central Government notification declares Sri Kaleshwaraswamy Temple, Kaleshwaram, Manthani Taluk, Karimnagar District, Andhra Pradesh, to be of historic, archaeological and artistic importance under the Income-tax Act, issued pursuant to the exercise of the government's statutory powers to recognise sites of cultural and historical significance for tax-related purposes.
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