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    <description>The ITAT Delhi allowed the appeal of the charitable society/trust, deleting the additions made by the lower authorities regarding the hostel surplus fee receipts and the disallowance of depreciation. The decision was based on the interpretation of relevant legal provisions and the application of precedents established by the Hon&#039;ble High Court, ensuring justice and fairness in the assessment of the institution&#039;s income and expenses.</description>
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