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    <title>2016 (3) TMI 45 - ITAT CHENNAI</title>
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    <description>The Tribunal set aside the CIT(E)&#039;s order, finding insufficient evidence to support the conclusion that the trust&#039;s activities were commercial. Acknowledging the trust&#039;s efforts in solid waste management aligned with charitable purposes, the Tribunal directed a re-examination by the Assessing Officer to determine any profit motive. The appeal was allowed partly for statistical purposes, instructing a review of the tender process and contracts. The Assessing Officer was directed to provide the assessee an opportunity to present supporting documents and pass an order on merits.</description>
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