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    <title>2014 (8) TMI 278 - ITAT COCHIN</title>
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    <description>The Tribunal set aside the lower authorities&#039; orders and remitted the issue of exemption under Section 10(23C) back to the assessing officer for reconsideration. The assessing officer was directed to consider relevant judgments and decide in accordance with the law, without being influenced by the Tribunal&#039;s observations. The assessee&#039;s appeals were allowed for statistical purposes, and stay petitions were dismissed as infructuous. The order was pronounced on July 25, 2014.</description>
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      <description>The Tribunal set aside the lower authorities&#039; orders and remitted the issue of exemption under Section 10(23C) back to the assessing officer for reconsideration. The assessing officer was directed to consider relevant judgments and decide in accordance with the law, without being influenced by the Tribunal&#039;s observations. The assessee&#039;s appeals were allowed for statistical purposes, and stay petitions were dismissed as infructuous. The order was pronounced on July 25, 2014.</description>
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