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    <title>2013 (8) TMI 553 - ITAT DELHI</title>
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    <description>The ITAT ruled in favor of the appellant, allowing the appeals and holding that the individual gross receipts of each institution should be considered separately for exemption purposes. The institutions were deemed to have received substantial government aid, qualifying them for exemptions under section 10(23C)(iiiab). The CIT(A)&#039;s enhancement of income and denial of exemptions were overturned.</description>
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      <title>2013 (8) TMI 553 - ITAT DELHI</title>
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      <description>The ITAT ruled in favor of the appellant, allowing the appeals and holding that the individual gross receipts of each institution should be considered separately for exemption purposes. The institutions were deemed to have received substantial government aid, qualifying them for exemptions under section 10(23C)(iiiab). The CIT(A)&#039;s enhancement of income and denial of exemptions were overturned.</description>
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