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    <title>2017 (8) TMI 170 - ITAT CHENNAI</title>
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    <description>The Revenue&#039;s appeal was allowed by the Tribunal, determining that the assessee&#039;s activities fell within the category of the advancement of any other object of general public utility under section 2(15) of the Income-tax Act, 1961. As the assessee&#039;s receipts exceeded Rs. 25 lakhs and were primarily from activities promoting the Indian composites industry rather than providing formal education, the exemption under section 11 was denied. The Tribunal reversed the decision of the Commissioner of Income-tax (Appeals), allowing the Revenue&#039;s appeal.</description>
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      <description>The Revenue&#039;s appeal was allowed by the Tribunal, determining that the assessee&#039;s activities fell within the category of the advancement of any other object of general public utility under section 2(15) of the Income-tax Act, 1961. As the assessee&#039;s receipts exceeded Rs. 25 lakhs and were primarily from activities promoting the Indian composites industry rather than providing formal education, the exemption under section 11 was denied. The Tribunal reversed the decision of the Commissioner of Income-tax (Appeals), allowing the Revenue&#039;s appeal.</description>
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