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    <title>High Court Rules Mid-Day Meal Program Not Restricted by Section 2(15) Proviso of Income Tax Act.</title>
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    <description>The activity performed by the assessee clearly appears to be inseparably linked to the &#039;charitable purpose&#039; of providing mid-day meals at village schools - the restriction created by the first proviso to Section 2(15) did not operate against the assessee - HC</description>
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