Tax exemption notification under section 10(23C)(v) designates Sree Durgiana Committee as notified eligible for tax benefits. Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sree Durgiana Committee, Amritsar, for the purposes of that provision, effective from the assessment year 1974-75, thereby conferring the statutory notified status required for the tax treatment envisaged by the clause.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(v) designates Sree Durgiana Committee as notified eligible for tax benefits.
Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sree Durgiana Committee, Amritsar, for the purposes of that provision, effective from the assessment year 1974-75, thereby conferring the statutory notified status required for the tax treatment envisaged by the clause.
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