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        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.

        <h1>Tax exemption under section 10(23C)(v) notified for a charitable trust, defining exemption coverage for specified assessment years.</h1> The Central Government notifies Seva Nidhi Trust under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, recognising the trust for the purpose of that provision for the assessment years 1981-82 and 1982-83, thereby defining the temporal scope of the exemption recognition.

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