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    <title>2004 (7) TMI 48 - MADRAS High Court</title>
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    <description>The court ruled in favor of the respondent trust, affirming its eligibility as an educational institution for exemption under section 10(22) of the Income-tax Act. It was held that section 11(4A) was not applicable to the trust, emphasizing its primary objective of running educational institutions for educational purposes. The court dismissed the appeal raised by the Revenue, concluding that the trust met the criteria for exemption and aligning its decision with established legal precedents in similar cases.</description>
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      <description>The court ruled in favor of the respondent trust, affirming its eligibility as an educational institution for exemption under section 10(22) of the Income-tax Act. It was held that section 11(4A) was not applicable to the trust, emphasizing its primary objective of running educational institutions for educational purposes. The court dismissed the appeal raised by the Revenue, concluding that the trust met the criteria for exemption and aligning its decision with established legal precedents in similar cases.</description>
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      <pubDate>Thu, 15 Jul 2004 00:00:00 +0530</pubDate>
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