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    <title>2014 (8) TMI 561 - GUJARAT HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision to grant recognition under Section 80G(5) of the Income Tax Act to the assessee trust. The court found that the Commissioner exceeded his jurisdiction by delving into the actual assessment of income, which should be reserved for the Assessing Authority. The court dismissed the appeals, ruling in favor of the assessee trust and against the revenue, without awarding costs.</description>
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      <description>The court upheld the Tribunal&#039;s decision to grant recognition under Section 80G(5) of the Income Tax Act to the assessee trust. The court found that the Commissioner exceeded his jurisdiction by delving into the actual assessment of income, which should be reserved for the Assessing Authority. The court dismissed the appeals, ruling in favor of the assessee trust and against the revenue, without awarding costs.</description>
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