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    <title>2017 (11) TMI 956 - ITAT KOLKATA</title>
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    <description>The appeal in ITA No. 1300/Kol/2010 for the Assessment Year 2006-07 was allowed, affirming the assessee&#039;s entitlement to exemption under Section 10(23C)(iiiad) as an educational institution. In ITA No. 2131/Kol/2016 for the Assessment Year 1998-99, the appeal was dismissed due to low tax effect as per CBDT Circular No. 21/2015. Similarly, ITA Nos. 2132/Kol/2016 to 2137/Kol/2016 for various assessment years were dismissed, confirming the assessee&#039;s status as an educational institution exempt from tax under Section 10(23C)(iiiad).</description>
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      <link>https://www.taxtmi.com/caselaws?id=351077</link>
      <description>The appeal in ITA No. 1300/Kol/2010 for the Assessment Year 2006-07 was allowed, affirming the assessee&#039;s entitlement to exemption under Section 10(23C)(iiiad) as an educational institution. In ITA No. 2131/Kol/2016 for the Assessment Year 1998-99, the appeal was dismissed due to low tax effect as per CBDT Circular No. 21/2015. Similarly, ITA Nos. 2132/Kol/2016 to 2137/Kol/2016 for various assessment years were dismissed, confirming the assessee&#039;s status as an educational institution exempt from tax under Section 10(23C)(iiiad).</description>
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