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    <title>2014 (3) TMI 863 - DELHI HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee in interpreting the term &quot;vocational training institute&quot; under Notification No.24/2004 - ST. The Court affirmed that the exemption was not limited to specific accredited institutions, supporting the broad interpretation that includes centers offering coaching for direct employment post-training. The appeal was dismissed, endorsing the Tribunal&#039;s decision and the expansive understanding of &quot;vocational training institute&quot; under the relevant notifications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=245415</link>
      <description>The Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee in interpreting the term &quot;vocational training institute&quot; under Notification No.24/2004 - ST. The Court affirmed that the exemption was not limited to specific accredited institutions, supporting the broad interpretation that includes centers offering coaching for direct employment post-training. The appeal was dismissed, endorsing the Tribunal&#039;s decision and the expansive understanding of &quot;vocational training institute&quot; under the relevant notifications.</description>
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      <pubDate>Mon, 10 Mar 2014 00:00:00 +0530</pubDate>
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