Tax exemption recognition under section 10(23C)(iv) confirms Gujarat Tribal Development Corporation's notified status from the specified assessment year. Central Government notification designates Gujarat Tribal Development Corporation as a notified entity under section 10(23C)(iv) of the Income-tax Act, effective from the assessment year 1977-78, thereby formally recognising the Corporation for the purposes of that provision.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition under section 10(23C)(iv) confirms Gujarat Tribal Development Corporation's notified status from the specified assessment year.
Central Government notification designates Gujarat Tribal Development Corporation as a notified entity under section 10(23C)(iv) of the Income-tax Act, effective from the assessment year 1977-78, thereby formally recognising the Corporation for the purposes of that provision.
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