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    <title>2019 (2) TMI 627 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the Commissioner of Income-Tax (Appeals)&#039;s decision, dismissing the appellant&#039;s appeal. It found the appellant ineligible for exemption under section 11 of the Income Tax Act due to activities not aligning with society objectives. The amounts received from donors were deemed income as transactions were for personal gain. Lack of proper opportunity was not established, and interest levy under section 234B was upheld. The appeal was dismissed, confirming the order on 6th February 2019.</description>
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      <title>2019 (2) TMI 627 - ITAT VISAKHAPATNAM</title>
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      <description>The Tribunal upheld the Commissioner of Income-Tax (Appeals)&#039;s decision, dismissing the appellant&#039;s appeal. It found the appellant ineligible for exemption under section 11 of the Income Tax Act due to activities not aligning with society objectives. The amounts received from donors were deemed income as transactions were for personal gain. Lack of proper opportunity was not established, and interest levy under section 234B was upheld. The appeal was dismissed, confirming the order on 6th February 2019.</description>
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      <pubDate>Wed, 06 Feb 2019 00:00:00 +0530</pubDate>
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