Notification under 10(23C)(v): recognition of a charitable trust for tax-exemption in the specified assessment year. Notification designates Hindustan Charity Trust as eligible under 10(23C)(v) of the Income-tax Act, establishing Central Government recognition for tax-exemption purposes limited to the assessment year 1982-83.
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 10(23C)(v): recognition of a charitable trust for tax-exemption in the specified assessment year.
Notification designates Hindustan Charity Trust as eligible under 10(23C)(v) of the Income-tax Act, establishing Central Government recognition for tax-exemption purposes limited to the assessment year 1982-83.
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