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    <description>The ITAT upheld the CIT(A)&#039;s decisions, confirming the exemption granted to the Educational Institute under section 10(22) of the Income Tax Act, 1961. The ITAT dismissed all four appeals filed by the Revenue, including those challenging the deletion of penalties under section 271(1)(c) for the relevant assessment years 1997-98 and 1998-99.</description>
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