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    <title>2014 (9) TMI 575 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the Respondent&#039;s eligibility for exemption under section 11 of the Income Tax Act 1961, finding that the training activities provided to seamen aligned with the Trust&#039;s educational objectives. The Court determined that the Tribunal correctly assessed the case, emphasizing that the training aimed at preparing seamen for their duties qualified as educational and charitable purposes. The Appeal was dismissed as the Court found no substantial question of law raised, affirming the Respondent&#039;s qualification for exemption under section 11.</description>
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      <description>The Court upheld the Respondent&#039;s eligibility for exemption under section 11 of the Income Tax Act 1961, finding that the training activities provided to seamen aligned with the Trust&#039;s educational objectives. The Court determined that the Tribunal correctly assessed the case, emphasizing that the training aimed at preparing seamen for their duties qualified as educational and charitable purposes. The Appeal was dismissed as the Court found no substantial question of law raised, affirming the Respondent&#039;s qualification for exemption under section 11.</description>
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