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    <title>2012 (1) TMI 58 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision regarding the disallowance of exemption under section 10(10C) of the Income Tax Act, 1961. Relying on previous judgments, the Court found no new legal question necessitating intervention and dismissed the appeal, citing consistent legal principles established by Division Bench decisions.</description>
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