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    <title>2013 (1) TMI 496 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant&#039;s eligibility for exemption under section 10(23C)(iiiad) for the assessment year 2006-07. The inclusion of interest on fixed deposits in the annual income of the school was disputed, with the Tribunal ultimately determining that the interest should not be considered part of the school&#039;s annual receipts, making the appellant eligible for exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220391</link>
      <description>The Tribunal allowed the appeal, ruling in favor of the appellant&#039;s eligibility for exemption under section 10(23C)(iiiad) for the assessment year 2006-07. The inclusion of interest on fixed deposits in the annual income of the school was disputed, with the Tribunal ultimately determining that the interest should not be considered part of the school&#039;s annual receipts, making the appellant eligible for exemption.</description>
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