Tax exemption notification recognises charitable institution status for a devaswom under income-tax provision, applying to prior assessment years. Notification declares Paramekkavu Devaswom, Trichur, recognised under the Income-tax Act provision conferring exemption to charitable or religious institutions, with retrospective applicability to earlier assessment years, by exercise of the Central Government's power to notify institutions for exemption and to specify assessment-year scope.
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.
Tax exemption notification recognises charitable institution status for a devaswom under income-tax provision, applying to prior assessment years.
Notification declares Paramekkavu Devaswom, Trichur, recognised under the Income-tax Act provision conferring exemption to charitable or religious institutions, with retrospective applicability to earlier assessment years, by exercise of the Central Government's power to notify institutions for exemption and to specify assessment-year scope.
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