Notification under section 10(23C)(v) recognizes tax-exempt status for a temple from the specified assessment year. The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, as qualifying for the exemption provision, effective from the assessment year 1975-76 by notification dated 27-4-1978.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(v) recognizes tax-exempt status for a temple from the specified assessment year.
The Central Government, exercising the power under clause (v) of sub section (23C) of section 10 of the Income tax Act, notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, as qualifying for the exemption provision, effective from the assessment year 1975-76 by notification dated 27-4-1978.
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