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    <title>1996 (11) TMI 105 - ITAT DELHI-B</title>
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    <description>The Tribunal upheld the denial of exemptions under Sections 10(22A) and 11 for a charitable trust due to profit-making activities and violations of Sections 13(1)(c) and 13(2). However, the Tribunal directed the allowance of depreciation under Section 35(1)(iv) as the trust did not qualify for exemptions under Sections 10(22A) and 11. The appeal was partly allowed, granting depreciation but denying the claimed exemptions.</description>
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      <title>1996 (11) TMI 105 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63472</link>
      <description>The Tribunal upheld the denial of exemptions under Sections 10(22A) and 11 for a charitable trust due to profit-making activities and violations of Sections 13(1)(c) and 13(2). However, the Tribunal directed the allowance of depreciation under Section 35(1)(iv) as the trust did not qualify for exemptions under Sections 10(22A) and 11. The appeal was partly allowed, granting depreciation but denying the claimed exemptions.</description>
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      <pubDate>Thu, 21 Nov 1996 00:00:00 +0530</pubDate>
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