Tax exemption notification under section 10(23C)(v) designates a religious institution for specified assessment years, formalizing tax status. The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Kaniyur Mutt as eligible for the purposes of that provision for the assessment years 1962 63 to 1980 81, formally designating the institution within the class contemplated by the provision for the stated years.
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 notification under section 10(23C)(v) designates a religious institution for specified assessment years, formalizing tax status.
The Central Government, under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Shri Kaniyur Mutt as eligible for the purposes of that provision for the assessment years 1962 63 to 1980 81, formally designating the institution within the class contemplated by the provision for the stated years.
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