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    <title>2016 (11) TMI 600 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee, finding that the activities were charitable and not commercial, thereby not violating section 2(15) of the Income Tax Act. Additionally, the Tribunal concluded that the income earned from holding a fair in North America was applied for charitable purposes in India, not violating section 11(1)(a) of the Act. The Tribunal quashed the Commissioner&#039;s order and allowed the appeal of the assessee.</description>
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      <description>The Tribunal ruled in favor of the assessee, finding that the activities were charitable and not commercial, thereby not violating section 2(15) of the Income Tax Act. Additionally, the Tribunal concluded that the income earned from holding a fair in North America was applied for charitable purposes in India, not violating section 11(1)(a) of the Act. The Tribunal quashed the Commissioner&#039;s order and allowed the appeal of the assessee.</description>
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