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    <title>2012 (9) TMI 256 - ITAT, CUTTACK</title>
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    <description>The Tribunal allowed the appeal of the assessee, upholding the exemption claimed under Section 11 and directing the Assessing Officer to accept the income as returned by the assessee. The judgment extensively analyzed each issue raised by the appellant, addressing concerns related to registration, benefits under Sections 11 and 13, treatment of surplus, outstanding fees, unexplained loans, and disallowed expenditure, providing a detailed and comprehensive legal interpretation of the case.</description>
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      <title>2012 (9) TMI 256 - ITAT, CUTTACK</title>
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      <description>The Tribunal allowed the appeal of the assessee, upholding the exemption claimed under Section 11 and directing the Assessing Officer to accept the income as returned by the assessee. The judgment extensively analyzed each issue raised by the appellant, addressing concerns related to registration, benefits under Sections 11 and 13, treatment of surplus, outstanding fees, unexplained loans, and disallowed expenditure, providing a detailed and comprehensive legal interpretation of the case.</description>
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