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    <title>2014 (12) TMI 717 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 2005-06 and 2006-07, upholding the exemption under section 11 as allowed by the CIT(A). However, for the assessment year 2009-10, the appeal was allowed for statistical purposes. The matter was remanded to the CIT(A) for fresh consideration in light of the newly inserted proviso to section 2(15) regarding the eligibility for exemption under section 11.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 2005-06 and 2006-07, upholding the exemption under section 11 as allowed by the CIT(A). However, for the assessment year 2009-10, the appeal was allowed for statistical purposes. The matter was remanded to the CIT(A) for fresh consideration in light of the newly inserted proviso to section 2(15) regarding the eligibility for exemption under section 11.</description>
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