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    <title>2006 (3) TMI 239 - ITAT JAIPUR</title>
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    <description>The Tribunal upheld the AO&#039;s decision, ruling that the society did not operate solely for educational purposes but also pursued profit. Donations were classified as income from other sources, leading to the denial of exemption under Section 10(23C)(iiiad) of the Income Tax Act for the assessment years 2001-02 and 2002-03. The appeals were dismissed, affirming the assessment orders for the relevant years.</description>
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      <description>The Tribunal upheld the AO&#039;s decision, ruling that the society did not operate solely for educational purposes but also pursued profit. Donations were classified as income from other sources, leading to the denial of exemption under Section 10(23C)(iiiad) of the Income Tax Act for the assessment years 2001-02 and 2002-03. The appeals were dismissed, affirming the assessment orders for the relevant years.</description>
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