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    <title>2015 (3) TMI 3 - ITAT CHANDIGARH</title>
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    <description>The tribunal ruled in favor of the assessee, granting exemption under section 10(23C)(iiiad) of the Income Tax Act. It found that the assessee&#039;s activities were primarily educational through its Nursing Institute, meeting the requirements for exemption. The tribunal directed the Assessing Officer to allow the exemption for the relevant assessment years, considering the educational nature of the operations and subsequent changes in aims and objects. The decision applied to related appeals, resulting in the allowance of all appeals filed by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257067</link>
      <description>The tribunal ruled in favor of the assessee, granting exemption under section 10(23C)(iiiad) of the Income Tax Act. It found that the assessee&#039;s activities were primarily educational through its Nursing Institute, meeting the requirements for exemption. The tribunal directed the Assessing Officer to allow the exemption for the relevant assessment years, considering the educational nature of the operations and subsequent changes in aims and objects. The decision applied to related appeals, resulting in the allowance of all appeals filed by the assessee.</description>
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