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    <description>The tribunal found the show cause notice invalid as it was not signed by the competent authority, rendering subsequent proceedings void. Due to this invalidity, issues regarding non-compliance with approval conditions, investment of funds, provision of undue benefits, and authority to issue notices were not extensively examined. The tribunal dismissed the appeal, concluding that the CIT(E)&#039;s order was invalid, and no substantial legal question arose regarding the educational trip conducted by the assessee.</description>
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      <description>The tribunal found the show cause notice invalid as it was not signed by the competent authority, rendering subsequent proceedings void. Due to this invalidity, issues regarding non-compliance with approval conditions, investment of funds, provision of undue benefits, and authority to issue notices were not extensively examined. The tribunal dismissed the appeal, concluding that the CIT(E)&#039;s order was invalid, and no substantial legal question arose regarding the educational trip conducted by the assessee.</description>
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