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    <title>2001 (11) TMI 230 - ITAT DELHI-E</title>
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    <description>The appeal was allowed, setting aside the assessment and directing that the income be taken as nil since no voluntary contribution exceeding Rs. 10,000 was reported. The Tribunal found that the appellant fulfilled the requirements under Section 13A of the IT Act and was entitled to the exemption. The issue of interest was also decided in favor of the appellant to a limited extent, with directions for consequential relief.</description>
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    <pubDate>Fri, 23 Nov 2001 00:00:00 +0530</pubDate>
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      <description>The appeal was allowed, setting aside the assessment and directing that the income be taken as nil since no voluntary contribution exceeding Rs. 10,000 was reported. The Tribunal found that the appellant fulfilled the requirements under Section 13A of the IT Act and was entitled to the exemption. The issue of interest was also decided in favor of the appellant to a limited extent, with directions for consequential relief.</description>
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