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    <title>Assessee Trust Denied Exemption u/ss 11 and 12 Over Ad Expenses; No Violation of Section 13(1)(c) Found.</title>
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      <description>Eligibility to the benefit of exemption of Sec. 11 &amp; 12 denied - legitimacy of expenditure on advertisement - payment made to M/s. SBC in which the trustees of the assessee society are the partners - assessee trust has not violated the conditions of Sec. 13(1)(c) - AT</description>
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