Exemption under section 10(23C)(v): Society St. Joseph's College notified as qualifying for specified assessment years for income-tax purposes. Central Government notification exercises powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify Society St. Joseph's College, Tiruchirapalli as qualifying for the statutory tax exemption for the assessment years 1978-79 to 1981-82, establishing the temporal scope of the society's designation under that provision.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 10(23C)(v): Society St. Joseph's College notified as qualifying for specified assessment years for income-tax purposes.
Central Government notification exercises powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 to notify Society St. Joseph's College, Tiruchirapalli as qualifying for the statutory tax exemption for the assessment years 1978-79 to 1981-82, establishing the temporal scope of the society's designation under that provision.
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