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    <title>2016 (7) TMI 455 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal directed the Assessing Officer to allow the exemption under Section 11 of the Income Tax Act, confirming the eligibility for exemption and negating the disallowance under Section 40(a)(ia) due to the income being exempt under Section 11.</description>
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