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    <description>Notification under 10(23C)(v) recognises Sri Gangadhareswar Trust as qualifying for tax exemption for specified assessment years provided the trust applies or accumulates income exclusively for its objects, confines investments to permitted modes (with limited exception for voluntary contributions in forms like jewellery or furniture), and excludes business profits unless the business is incidental and accounted for separately.</description>
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      <description>Notification under 10(23C)(v) recognises Sri Gangadhareswar Trust as qualifying for tax exemption for specified assessment years provided the trust applies or accumulates income exclusively for its objects, confines investments to permitted modes (with limited exception for voluntary contributions in forms like jewellery or furniture), and excludes business profits unless the business is incidental and accounted for separately.</description>
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