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    <title>2018 (8) TMI 748 - ITAT JAIPUR</title>
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    <description>The Tribunal remitted the case back to the Assessing Officer for fresh adjudication regarding the deletion of surplus due to rejection of exemption under Section 11. The Tribunal emphasized verifying if specified persons rendered actual services and had necessary qualifications. It was highlighted that only excessive payments should be disallowed under relevant sections. Other issues decided by the CIT(A) were not challenged and deemed final. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal remitted the case back to the Assessing Officer for fresh adjudication regarding the deletion of surplus due to rejection of exemption under Section 11. The Tribunal emphasized verifying if specified persons rendered actual services and had necessary qualifications. It was highlighted that only excessive payments should be disallowed under relevant sections. Other issues decided by the CIT(A) were not challenged and deemed final. The appeal was allowed for statistical purposes.</description>
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