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    <description>The tribunal held that the award received by the respondent from the B.D. Goenka Foundation is not exempt under Section 10(17A) of the Income Tax Act and should be treated as taxable income. The appellate tribunal reversed the CIT(A)&#039;s decision, ruling in favor of the Revenue.</description>
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      <description>The tribunal held that the award received by the respondent from the B.D. Goenka Foundation is not exempt under Section 10(17A) of the Income Tax Act and should be treated as taxable income. The appellate tribunal reversed the CIT(A)&#039;s decision, ruling in favor of the Revenue.</description>
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