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    <title>2001 (10) TMI 46 - RAJASTHAN High Court</title>
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    <description>The High Court affirmed the Tribunal&#039;s decision on all issues raised in the judgment. It held that the Tribunal was justified in allowing new grounds of appeal under rule 11, determining the assessee-Corporation&#039;s eligibility for tax exemption under section 10(20A), and not revisiting the income classification issue. The Court found no errors in the Tribunal&#039;s rulings and rejected the reference application accordingly.</description>
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      <description>The High Court affirmed the Tribunal&#039;s decision on all issues raised in the judgment. It held that the Tribunal was justified in allowing new grounds of appeal under rule 11, determining the assessee-Corporation&#039;s eligibility for tax exemption under section 10(20A), and not revisiting the income classification issue. The Court found no errors in the Tribunal&#039;s rulings and rejected the reference application accordingly.</description>
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