Tax exemption recognition for Sri Prathasarathy Perumal Temple under income-tax provision, effective from the specified assessment year. The Central Government exercised powers under the Income-tax Act to notify Sri Prathasarathy Perumal Temple, Parthappalli, as qualifying under clause (v) of sub-section (23C) of section 10, thereby recognizing it for the Act's tax-exempt status; the notification specifies that the recognition is effective from the assessment year 1977-78.
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 recognition for Sri Prathasarathy Perumal Temple under income-tax provision, effective from the specified assessment year.
The Central Government exercised powers under the Income-tax Act to notify Sri Prathasarathy Perumal Temple, Parthappalli, as qualifying under clause (v) of sub-section (23C) of section 10, thereby recognizing it for the Act's tax-exempt status; the notification specifies that the recognition is effective from the assessment year 1977-78.
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 
