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    <title>2008 (1) TMI 456 - ITAT JAIPUR-A</title>
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    <description>The tribunal reversed the lower authorities&#039; orders, ruling that the surplus shown by the appellant was tax-exempt under section 10(23C)(vi) for the assessment year 2003-04. The appeal was allowed, and the assessment treating the income as business income was quashed. The tribunal&#039;s decision was announced on 25-1-2008.</description>
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      <description>The tribunal reversed the lower authorities&#039; orders, ruling that the surplus shown by the appellant was tax-exempt under section 10(23C)(vi) for the assessment year 2003-04. The appeal was allowed, and the assessment treating the income as business income was quashed. The tribunal&#039;s decision was announced on 25-1-2008.</description>
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