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    <title>2017 (9) TMI 532 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the Assessee-Society qualified for exemption under Section 11 of the Income Tax Act. The ITAT determined that the activities of the society, although religious and charitable in nature, did not exclusively benefit a particular religious community, aligning with Supreme Court precedent. The High Court found no substantial question of law in the ITAT&#039;s order and dismissed the Revenue&#039;s appeal, affirming the Assessee-Society&#039;s eligibility for exemption.</description>
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      <title>2017 (9) TMI 532 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=347775</link>
      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the Assessee-Society qualified for exemption under Section 11 of the Income Tax Act. The ITAT determined that the activities of the society, although religious and charitable in nature, did not exclusively benefit a particular religious community, aligning with Supreme Court precedent. The High Court found no substantial question of law in the ITAT&#039;s order and dismissed the Revenue&#039;s appeal, affirming the Assessee-Society&#039;s eligibility for exemption.</description>
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      <pubDate>Thu, 07 Sep 2017 00:00:00 +0530</pubDate>
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