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    <title>1987 (4) TMI 109 - ITAT DELHI-A</title>
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    <description>The Tribunal upheld the Commissioner of Income-tax (Appeals)&#039;s decision to grant the assessee, S.R.M. Foundation of India, exemption u/s 10(22) of the Income-tax Act, 1961, as an educational institution existing solely for educational purposes and not for profit. The Tribunal found that the foundation&#039;s activities met the criteria for exemption and dismissed the department&#039;s appeals, making the alternative claim for exemption u/s 11 unnecessary.</description>
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      <pubDate>Tue, 14 Apr 1987 00:00:00 +0530</pubDate>
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