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    <title>2014 (9) TMI 513 - ITAT  DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision that the assessee&#039;s activities qualified as educational under Section 2(15), entitled the assessee to benefits under Sections 11 and 12, and were not of a commercial nature. The Tribunal emphasized that the activities were conducted without a profit motive and were primarily educational and charitable in nature, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision that the assessee&#039;s activities qualified as educational under Section 2(15), entitled the assessee to benefits under Sections 11 and 12, and were not of a commercial nature. The Tribunal emphasized that the activities were conducted without a profit motive and were primarily educational and charitable in nature, dismissing the Revenue&#039;s appeal.</description>
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