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    <title>2002 (7) TMI 59 - DELHI High Court</title>
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    <description>Concurrent factual findings on the genuineness of donations and the assessee-trust&#039;s entitlement to exemption under section 11 were upheld because the donors&#039; details, including addresses, cheque particulars and PANs, had been furnished to the Assessing Officer. No perversity or independent legal issue was shown in those findings, so no substantial question of law arose under section 260A. The appeal failed.</description>
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      <title>2002 (7) TMI 59 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12272</link>
      <description>Concurrent factual findings on the genuineness of donations and the assessee-trust&#039;s entitlement to exemption under section 11 were upheld because the donors&#039; details, including addresses, cheque particulars and PANs, had been furnished to the Assessing Officer. No perversity or independent legal issue was shown in those findings, so no substantial question of law arose under section 260A. The appeal failed.</description>
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