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    <title>Charitable Entity Granted Tax Exemption: Affordable Housing Qualifies as Public Service u/ss 11 and 12 of Income Tax Act.</title>
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    <description>Exemption u/s 11 &amp; 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common man at affordable rates - proviso to section 2(15) is not attracted - exemption allowed - AT</description>
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      <description>Exemption u/s 11 &amp; 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common man at affordable rates - proviso to section 2(15) is not attracted - exemption allowed - AT</description>
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