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    <description>The Tribunal upheld the decision of the CIT(A) regarding the tax treatment of donations received by the trust, considering exceptions under section 115BBC and the trust&#039;s dual religious and charitable nature. The revenue&#039;s appeal was dismissed, and cross objections by the assessee-society were also rejected. The judgment provided a thorough analysis of legal provisions, ensuring a just decision based on the case facts.</description>
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      <description>The Tribunal upheld the decision of the CIT(A) regarding the tax treatment of donations received by the trust, considering exceptions under section 115BBC and the trust&#039;s dual religious and charitable nature. The revenue&#039;s appeal was dismissed, and cross objections by the assessee-society were also rejected. The judgment provided a thorough analysis of legal provisions, ensuring a just decision based on the case facts.</description>
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