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    <title>2017 (7) TMI 1197 - RAJASTHAN  HIGH COURT</title>
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    <description>The High Court disposed of the appeal against the Income Tax Appellate Tribunal&#039;s order for assessment years 2004-05 &amp;amp; 2005-06. One appeal was dismissed due to low tax effect as per circular no.21/2015. The Court framed a substantial question of law on the validity of filing form no.-10 for exemption. Both parties agreed to dispose of the appeal based on a previous judgment regarding &quot;Charitable Institutions.&quot; The Court&#039;s decision emphasized consistency in legal interpretation and application of tax laws in similar cases, aligning with the previous judgment.</description>
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