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    <description>The appeal was partly allowed with the Tribunal directing the AO to verify the maintenance of separate books of account for the construction business and examine the deductibility of capital expenditure. The Tribunal upheld that the assessee was engaged in a charitable purpose and entitled to deduction under section 11, but further examination was required under section 11(4A).</description>
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      <description>The appeal was partly allowed with the Tribunal directing the AO to verify the maintenance of separate books of account for the construction business and examine the deductibility of capital expenditure. The Tribunal upheld that the assessee was engaged in a charitable purpose and entitled to deduction under section 11, but further examination was required under section 11(4A).</description>
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