Notification under section 10(23C)(iv): Joint Plant Committee notified for exemption purposes covering specified past assessment years. The Central Government, exercising authority under section 10(23C)(iv) of the Income-tax Act, notifies the Joint Plant Committee as an eligible institution for the purpose of that subsection, applying the designation for the assessment years 1964-65 through 1982-83 and thereby identifying the Committee for exemption treatment under the provision.
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.
Notification under section 10(23C)(iv): Joint Plant Committee notified for exemption purposes covering specified past assessment years.
The Central Government, exercising authority under section 10(23C)(iv) of the Income-tax Act, notifies the Joint Plant Committee as an eligible institution for the purpose of that subsection, applying the designation for the assessment years 1964-65 through 1982-83 and thereby identifying the Committee for exemption treatment under the provision.
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