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    <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to re-adjudicate the issues following the principles of natural justice and in accordance with the Tribunal&#039;s guidance. The case was found to be covered by a previous decision, granting educational institutions exemption under section 11. The matter was remanded to the AO for fresh adjudication, ensuring the assessee is afforded a hearing opportunity.</description>
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