Section 10(23C)(v) notification confers tax-exempt recognition on a religious institution under the Income-tax Act. The Central Government, by exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Sreekanteswara Kshetra Yogam, Calicut, as eligible under 10(23C)(v) for the period covering the assessment years 1982-83 to 1984-85, thereby granting the institution the statutory recognition contemplated by that provision.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(v) notification confers tax-exempt recognition on a religious institution under the Income-tax Act.
The Central Government, by exercise of powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies Sreekanteswara Kshetra Yogam, Calicut, as eligible under 10(23C)(v) for the period covering the assessment years 1982-83 to 1984-85, thereby granting the institution the statutory recognition contemplated by that provision.
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