Tax exemption notification under section 10(23C)(v) recognises Diocese of Ahmedabad's notified status for specified assessment years. The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Diocese of Ahmedabad for the purposes of that provision for the assessment years 1979-80 to 1982-83, thereby recognising the diocese for income-tax exemption treatment for the period specified.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(23C)(v) recognises Diocese of Ahmedabad's notified status for specified assessment years.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Diocese of Ahmedabad for the purposes of that provision for the assessment years 1979-80 to 1982-83, thereby recognising the diocese for income-tax exemption treatment for the period specified.
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