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    <title>2017 (6) TMI 434 - ITAT AMRITSAR</title>
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    <description>The Tribunal held that the CIT (E) was unjustified in rejecting the application for approval under section 10(23C)(vi) of the Income Tax Act. The CIT (E) failed to follow the CBDT Circular and the Supreme Court&#039;s precedent, directing immediate approval for the college. All four appeals were allowed accordingly.</description>
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      <description>The Tribunal held that the CIT (E) was unjustified in rejecting the application for approval under section 10(23C)(vi) of the Income Tax Act. The CIT (E) failed to follow the CBDT Circular and the Supreme Court&#039;s precedent, directing immediate approval for the college. All four appeals were allowed accordingly.</description>
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