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    <title>2016 (9) TMI 855 - ITAT AHMEDABAD</title>
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    <description>The tribunal ruled in favor of the trust, granting exemption under Section 11(1)(a) of the Income Tax Act. It classified the trust&#039;s activities as &#039;medical relief&#039; under Section 2(15), emphasizing the charitable nature of services provided to animals. The tribunal disagreed with the Assessing Officer and Commissioner of Income Tax (Appeals), overturning their denial of exemption and allowing the trust&#039;s appeal for tax relief.</description>
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