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    <title>2011 (6) TMI 807 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) that income from coaching classes conducted by the Institute of Chartered Accountants of India (ICAI) was educational in nature and exempt under sections 10(23C)(iv) and 11 of the IT Act. The Revenue&#039;s appeal was dismissed, affirming the order of the Ld. Commissioner of Income Tax (Appeals), ultimately resulting in the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision of the Ld. Commissioner of Income Tax (Appeals) that income from coaching classes conducted by the Institute of Chartered Accountants of India (ICAI) was educational in nature and exempt under sections 10(23C)(iv) and 11 of the IT Act. The Revenue&#039;s appeal was dismissed, affirming the order of the Ld. Commissioner of Income Tax (Appeals), ultimately resulting in the dismissal of the Revenue&#039;s appeal.</description>
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