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    <title>2011 (4) TMI 1360 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the assessee&#039;s alternative claim for exemption under section 11 of the IT Act without the need for notification under section 10(23C)(vi), citing previous decisions. The Tribunal confirmed the CIT(A)&#039;s orders in favor of the assessee, rejecting the Revenue&#039;s appeals. Additionally, the Tribunal upheld the CIT(A)&#039;s direction to verify donations or capitation fees collected, stating that if no additional charges were collected from students, the assessee would be entitled to exemption under section 11. The Tribunal dismissed both the Revenue&#039;s appeals and the assessee&#039;s cross objections.</description>
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    <pubDate>Wed, 13 Apr 2011 00:00:00 +0530</pubDate>
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      <title>2011 (4) TMI 1360 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=180019</link>
      <description>The Tribunal upheld the assessee&#039;s alternative claim for exemption under section 11 of the IT Act without the need for notification under section 10(23C)(vi), citing previous decisions. The Tribunal confirmed the CIT(A)&#039;s orders in favor of the assessee, rejecting the Revenue&#039;s appeals. Additionally, the Tribunal upheld the CIT(A)&#039;s direction to verify donations or capitation fees collected, stating that if no additional charges were collected from students, the assessee would be entitled to exemption under section 11. The Tribunal dismissed both the Revenue&#039;s appeals and the assessee&#039;s cross objections.</description>
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      <pubDate>Wed, 13 Apr 2011 00:00:00 +0530</pubDate>
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