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    <title>1985 (8) TMI 120 - ITAT GAUHATI</title>
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    <description>The appellate tribunal dismissed all Departmental appeals challenging the assessments for the years 1973-74, 1977-78, and 1978-79. It upheld the decisions by the CIT (A) regarding the invalidity of reopening assessments under section 147, the exemption under section 11 for the public charitable trust, and the assessment status of the trust as a public charitable trust. The tribunal found that the trust met the requirements under the Income Tax Act, and its income was deemed exempt under section 11.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65812</link>
      <description>The appellate tribunal dismissed all Departmental appeals challenging the assessments for the years 1973-74, 1977-78, and 1978-79. It upheld the decisions by the CIT (A) regarding the invalidity of reopening assessments under section 147, the exemption under section 11 for the public charitable trust, and the assessment status of the trust as a public charitable trust. The tribunal found that the trust met the requirements under the Income Tax Act, and its income was deemed exempt under section 11.</description>
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