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    <title>2006 (6) TMI 189 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed all grounds of the assessee&#039;s appeal, granting relief and upholding the trust&#039;s entitlement to exemption under section 11. The appeal was successful, with the court ruling in favor of the assessee, determining that the trust qualified for exemption under section 11 despite the challenges raised regarding the applicability of section 13(1)(b) and the first proviso to section 13.</description>
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      <title>2006 (6) TMI 189 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=71270</link>
      <description>The Tribunal allowed all grounds of the assessee&#039;s appeal, granting relief and upholding the trust&#039;s entitlement to exemption under section 11. The appeal was successful, with the court ruling in favor of the assessee, determining that the trust qualified for exemption under section 11 despite the challenges raised regarding the applicability of section 13(1)(b) and the first proviso to section 13.</description>
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