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    <title>1976 (5) TMI 26 - ITAT COCHIN</title>
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    <description>The tribunal upheld the Appellate Assistant Commissioner&#039;s decision, ruling that all objects mentioned in the trust deed were charitable. The tribunal considered clauses (c) and (d) as charitable objects, allowing for the establishment of institutions for various welfare purposes and accepting trusts for propagating teachings or working for people&#039;s well-being. The department&#039;s appeal was dismissed, affirming that the trust&#039;s income was exempt under section 11 of the Income Tax Act.</description>
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    <pubDate>Wed, 12 May 1976 00:00:00 +0530</pubDate>
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      <title>1976 (5) TMI 26 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=62078</link>
      <description>The tribunal upheld the Appellate Assistant Commissioner&#039;s decision, ruling that all objects mentioned in the trust deed were charitable. The tribunal considered clauses (c) and (d) as charitable objects, allowing for the establishment of institutions for various welfare purposes and accepting trusts for propagating teachings or working for people&#039;s well-being. The department&#039;s appeal was dismissed, affirming that the trust&#039;s income was exempt under section 11 of the Income Tax Act.</description>
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      <pubDate>Wed, 12 May 1976 00:00:00 +0530</pubDate>
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