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    <description>The Tribunal dismissed the appeals, ruling that the assessees&#039; activities did not qualify as charitable under Section 2(15) and were not incidental to the trust&#039;s objectives under Section 11(4A). The income from construction activities was deemed taxable, and the assessees were denied exemption under Section 11 due to engaging in activities falling under the ambit of trade, commerce, or business.</description>
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      <description>The Tribunal dismissed the appeals, ruling that the assessees&#039; activities did not qualify as charitable under Section 2(15) and were not incidental to the trust&#039;s objectives under Section 11(4A). The income from construction activities was deemed taxable, and the assessees were denied exemption under Section 11 due to engaging in activities falling under the ambit of trade, commerce, or business.</description>
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