Tax exemption notification under section 10(23C)(v) confirms charitable recognition and operative applicability from the relevant assessment year. Notification designates Arulmigu Sankaranarayanaswami Temple, Sankarankoil, as an entity covered by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, making the temple eligible for the tax treatment provided under that provision, with the notification operative from the assessment year 1974-75 and recorded by an official notification number and date.
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 under section 10(23C)(v) confirms charitable recognition and operative applicability from the relevant assessment year.
Notification designates Arulmigu Sankaranarayanaswami Temple, Sankarankoil, as an entity covered by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, making the temple eligible for the tax treatment provided under that provision, with the notification operative from the assessment year 1974-75 and recorded by an official notification number and date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
