Charitable trust recognition under tax exemption provision confirms exemption applicability for a specified assessment years period. Notification records the Central Government's exercise of power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to notify Harijan Ashram Trust, Ahmedabad as eligible under that provision for the assessment years 1979 80 to 1981 82.
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Provisions expressly mentioned in the judgment/order text.
Charitable trust recognition under tax exemption provision confirms exemption applicability for a specified assessment years period.
Notification records the Central Government's exercise of power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961 to notify Harijan Ashram Trust, Ahmedabad as eligible under that provision for the assessment years 1979 80 to 1981 82.
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