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    <description>The ITAT upheld the CIT(A)&#039;s decision to allow the claim of excess expenditure of earlier years to be carried forward and claimed against the current year income for the assessment year 2009-10. The judgment was based on a thorough analysis of legal precedents and interpretations related to the application of income for charitable or religious purposes, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision to allow the claim of excess expenditure of earlier years to be carried forward and claimed against the current year income for the assessment year 2009-10. The judgment was based on a thorough analysis of legal precedents and interpretations related to the application of income for charitable or religious purposes, ultimately dismissing the Revenue&#039;s appeal.</description>
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