Section 10(23C)(v) notification confirms tax exemption status for a religious and social study institute under government recognition. Notification designates Christian Institute for the study of Religion and Society as qualifying for tax exemption under clause (v) of sub-section (23C) of section 10, with the Central Government exercising its power to notify the institute's recognition for the specified assessment years and thereby formalising its exemption status.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(v) notification confirms tax exemption status for a religious and social study institute under government recognition.
Notification designates Christian Institute for the study of Religion and Society as qualifying for tax exemption under clause (v) of sub-section (23C) of section 10, with the Central Government exercising its power to notify the institute's recognition for the specified assessment years and thereby formalising its exemption status.
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