Income-tax exemption recognition under section 10(23C)(iv) grants notified status to an educational centre for specified assessment years. Notification confers tax-exempt status under section 10(23C)(iv) by notifying Public Enterprises Centre for Continuing Education, New Delhi as a qualifying institution, recognizing its eligibility for the tax treatment envisaged by that provision for the assessment years 1978-79, 1979-80 and 1980-81.
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.
Income-tax exemption recognition under section 10(23C)(iv) grants notified status to an educational centre for specified assessment years.
Notification confers tax-exempt status under section 10(23C)(iv) by notifying Public Enterprises Centre for Continuing Education, New Delhi as a qualifying institution, recognizing its eligibility for the tax treatment envisaged by that provision for the assessment years 1978-79, 1979-80 and 1980-81.
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