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    <title>2017 (11) TMI 1016 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the ITAT order for the assessment year 2016-17. The court found that the rectification of the Trust Deed was permissible as it had been duly recorded and accepted by the Commissioner, resulting in the grant of registration under section 12AA of the Income-tax Act. Consequently, the court concluded that there was no substantial legal question necessitating further determination, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal against the ITAT order for the assessment year 2016-17. The court found that the rectification of the Trust Deed was permissible as it had been duly recorded and accepted by the Commissioner, resulting in the grant of registration under section 12AA of the Income-tax Act. Consequently, the court concluded that there was no substantial legal question necessitating further determination, leading to the dismissal of the appeal.</description>
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