Exemption under section 10(23C)(iv) confirms Deva Vanee Mandiram's notified status for specified assessment years under income tax law. Notification under section 10(23C)(iv) designates Deva Vanee Mandiram as a notified institution; the Central Government's Notification No. S.O.1749 dated 29-3-1982 applies the designation for the assessment years 1977-78 to 1981-82, confirming the institution's notified status under the Income-tax Act for that period.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 10(23C)(iv) confirms Deva Vanee Mandiram's notified status for specified assessment years under income tax law.
Notification under section 10(23C)(iv) designates Deva Vanee Mandiram as a notified institution; the Central Government's Notification No. S.O.1749 dated 29-3-1982 applies the designation for the assessment years 1977-78 to 1981-82, confirming the institution's notified status under the Income-tax Act for that period.
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