Tax notification under section 10(23C)(v) recognizes hospital status effective from the stated assessment year for tax purposes. The Central Government issues an official notification designating St. Joseph's Hospital, Baramulla as qualifying under the tax exemption provision, recognising its eligibility for the statutory exemption framework effective from the assessment year 1977-78.
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Provisions expressly mentioned in the judgment/order text.
Tax notification under section 10(23C)(v) recognizes hospital status effective from the stated assessment year for tax purposes.
The Central Government issues an official notification designating St. Joseph's Hospital, Baramulla as qualifying under the tax exemption provision, recognising its eligibility for the statutory exemption framework effective from the assessment year 1977-78.
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