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    <title>2018 (6) TMI 290 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals for assessment years 2014-15 and 2015-16, granting approval under Section 10(23C)(vi) and ruling that surplus income should not be taxed. The assessee was not treated as an Association of Persons (AOP) due to the educational nature of its activities. Expenses for health camp and blanket distribution were deemed legitimate, and the Tribunal upheld their allowance. The order was pronounced on 01-06-2018, resolving all issues in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeals for assessment years 2014-15 and 2015-16, granting approval under Section 10(23C)(vi) and ruling that surplus income should not be taxed. The assessee was not treated as an Association of Persons (AOP) due to the educational nature of its activities. Expenses for health camp and blanket distribution were deemed legitimate, and the Tribunal upheld their allowance. The order was pronounced on 01-06-2018, resolving all issues in favor of the assessee.</description>
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