Tax exemption notification confirms association's notified status under income-tax provisions for specified assessment years retroactively. Central Government notifies an Association of State road transport undertakings under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognising the association for the purpose of that provision for the specified assessment years and thereby fixing its notified status for the stated assessment-period coverage.
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.
Tax exemption notification confirms association's notified status under income-tax provisions for specified assessment years retroactively.
Central Government notifies an Association of State road transport undertakings under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognising the association for the purpose of that provision for the specified assessment years and thereby fixing its notified status for the stated assessment-period coverage.
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