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    <title>2013 (11) TMI 976 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal and upheld the decision to remand the matter for further consideration regarding the exemption certificate under section 80G(5) of the Income Tax Act. The Court refrained from expressing a definitive opinion on the requirement of a dissolution clause in the trust deed, leaving the question open for future determination.</description>
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      <description>The High Court dismissed the appeal and upheld the decision to remand the matter for further consideration regarding the exemption certificate under section 80G(5) of the Income Tax Act. The Court refrained from expressing a definitive opinion on the requirement of a dissolution clause in the trust deed, leaving the question open for future determination.</description>
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