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    <title>2012 (12) TMI 1062 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal by the assessee, permitting exemption under Section 11 and ruling no violation of Section 13(1)(d) due to share investments. The Tribunal also partly allowed the Revenue&#039;s appeal, agreeing the CIT(A) should have dismissed the appeal as infructuous under Section 263. Another appeal by the assessee was dismissed as infructuous. The decision was pronounced on December 31, 2012.</description>
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      <title>2012 (12) TMI 1062 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=179820</link>
      <description>The Tribunal partly allowed the appeal by the assessee, permitting exemption under Section 11 and ruling no violation of Section 13(1)(d) due to share investments. The Tribunal also partly allowed the Revenue&#039;s appeal, agreeing the CIT(A) should have dismissed the appeal as infructuous under Section 263. Another appeal by the assessee was dismissed as infructuous. The decision was pronounced on December 31, 2012.</description>
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