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    <title>2019 (1) TMI 266 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the validity of reassessment proceedings under section 147, granting the assessee exemption under section 11 of the Income Tax Act. The Tribunal found no violations of relevant sections and dismissed the revenue&#039;s appeals, affirming the CIT(A)&#039;s decision. The assessee&#039;s eligibility for exemption under section 11 was upheld, with the Tribunal emphasizing compliance with registration requirements under section 12A.</description>
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      <description>The Tribunal upheld the validity of reassessment proceedings under section 147, granting the assessee exemption under section 11 of the Income Tax Act. The Tribunal found no violations of relevant sections and dismissed the revenue&#039;s appeals, affirming the CIT(A)&#039;s decision. The assessee&#039;s eligibility for exemption under section 11 was upheld, with the Tribunal emphasizing compliance with registration requirements under section 12A.</description>
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