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    <title>2018 (2) TMI 1375 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and against the revenue department. The Court found that the activities of the assessee qualified as charitable under the provisions of Section 2(15) of the IT Act, making them eligible for exemption u/s 80-G. The judgment highlighted the importance of considering the value of receipts for determining eligibility for exemption under the relevant provisions. The appeal was dismissed with no costs incurred by either party.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and against the revenue department. The Court found that the activities of the assessee qualified as charitable under the provisions of Section 2(15) of the IT Act, making them eligible for exemption u/s 80-G. The judgment highlighted the importance of considering the value of receipts for determining eligibility for exemption under the relevant provisions. The appeal was dismissed with no costs incurred by either party.</description>
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