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    <title>2019 (1) TMI 160 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the lower authorities&#039; decisions in favor of the charitable trust, dismissing the tax appeals. The court emphasized that no excess payments were made to prohibited persons, leading to the denial of benefits under the Income Tax Act. The court found that the payments made were not unreasonably high for the services provided, supporting the factual analysis conducted by the lower authorities. Consequently, the trust benefitted from the rulings, with no legal questions arising in the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372995</link>
      <description>The High Court upheld the lower authorities&#039; decisions in favor of the charitable trust, dismissing the tax appeals. The court emphasized that no excess payments were made to prohibited persons, leading to the denial of benefits under the Income Tax Act. The court found that the payments made were not unreasonably high for the services provided, supporting the factual analysis conducted by the lower authorities. Consequently, the trust benefitted from the rulings, with no legal questions arising in the case.</description>
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