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    <description>The High Court upheld the Tribunal&#039;s decision that grants received by a society formed by the Government for poverty eradication programs should not be considered as income for tax purposes under Sections 11 and 12 of the Income Tax Act, 1961. The Court emphasized that the grants were meant for specific purposes and could not be used for other objectives, leading to the dismissal of the appeal as no substantial question of law arose in the case.</description>
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