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    <title>Section 11 Exemption Upheld: Meal Coupons for Chairman &amp; Guests Don&#039;t Violate Section 13(1)(c) of Income Tax Act.</title>
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    <description>Exemption u/s 11 - violation of provisions of section 13(1)(c) - providing food to the officers and their guests - 73 meals coupons utilized by the Chairman - exemption cannot be denied</description>
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