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    <title>2016 (12) TMI 46 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the eligibility of the assessee for exemption under sections 11 and 12, considered the gross receipts of each educational institution separately for exemption under section 10(23C), and validated the initiation of reassessment proceedings under section 148. The Tribunal also rejected the assessee&#039;s contention of deemed registration and the objection regarding the jurisdiction of the AO. The Tribunal dismissed the appeals of the Revenue and partly allowed the cross objections of the assessee.</description>
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      <description>The Tribunal upheld the eligibility of the assessee for exemption under sections 11 and 12, considered the gross receipts of each educational institution separately for exemption under section 10(23C), and validated the initiation of reassessment proceedings under section 148. The Tribunal also rejected the assessee&#039;s contention of deemed registration and the objection regarding the jurisdiction of the AO. The Tribunal dismissed the appeals of the Revenue and partly allowed the cross objections of the assessee.</description>
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      <pubDate>Fri, 30 Sep 2016 00:00:00 +0530</pubDate>
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