Notification under section 10(23C)(iv): Foundation recognised for specified assessment years, enabling tax-exemption eligibility per Income-tax Act. Notification designates The Ahmedabad Textile Mills Foundation as recognised under the Income-tax Act exemption provision pursuant to the Central Government's power under the relevant exemption clause, applying to the foundation for the limited assessment-year period expressly identified by the government and confirming its entitlement to the statutory exemption regime for that period.
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Provisions expressly mentioned in the judgment/order text.
Notification under section 10(23C)(iv): Foundation recognised for specified assessment years, enabling tax-exemption eligibility per Income-tax Act.
Notification designates The Ahmedabad Textile Mills Foundation as recognised under the Income-tax Act exemption provision pursuant to the Central Government's power under the relevant exemption clause, applying to the foundation for the limited assessment-year period expressly identified by the government and confirming its entitlement to the statutory exemption regime for that period.
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