Tax exemption recognition under section 10(23C)(v) grants notified status to Sri Uttaradi Mutt Samsthanam from the stated assessment year. Notification confers tax-exempt recognition on Sri Uttaradi Mutt Samsthanam under Section 10(23C)(v) of the Income-tax Act, declaring the institution notified for the purposes of that provision and specifying that the recognition applies from the stated assessment year, thereby identifying the legal basis and temporal effect of the statutory status.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition under section 10(23C)(v) grants notified status to Sri Uttaradi Mutt Samsthanam from the stated assessment year.
Notification confers tax-exempt recognition on Sri Uttaradi Mutt Samsthanam under Section 10(23C)(v) of the Income-tax Act, declaring the institution notified for the purposes of that provision and specifying that the recognition applies from the stated assessment year, thereby identifying the legal basis and temporal effect of the statutory status.
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