Tax exemption notification under section 10(23C)(v) recognizes charitable status of a temple from the specified assessment year. Central Government notification under the Income-tax Act designates Arulmigu Thirumalai Kumaraswami Thirukkoil as an eligible charitable institution under the provision relating to charitable or religious institutions, specifying applicability from a stated assessment year and thereby confirming its entitlement to the tax treatment afforded to institutions covered by that provision.
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) recognizes charitable status of a temple from the specified assessment year.
Central Government notification under the Income-tax Act designates Arulmigu Thirumalai Kumaraswami Thirukkoil as an eligible charitable institution under the provision relating to charitable or religious institutions, specifying applicability from a stated assessment year and thereby confirming its entitlement to the tax treatment afforded to institutions covered by that provision.
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