Tax exemption under section 10(23C)(v) notified for Catholic Church, Koth, establishing tax-exempt status from the specified assessment year. The Central Government, exercising the powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Catholic Church, Koth as an institution entitled to tax-exempt status for the purposes of that provision, with the notification applying from the assessment year(s) 1979-79.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23C)(v) notified for Catholic Church, Koth, establishing tax-exempt status from the specified assessment year.
The Central Government, exercising the powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Catholic Church, Koth as an institution entitled to tax-exempt status for the purposes of that provision, with the notification applying from the assessment year(s) 1979-79.
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