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    <title>2018 (5) TMI 1843 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision to grant registration and exemption under Section 10(23C)(vi) to the respondent-assessee. The Court found that the appellant-revenue failed to demonstrate any infirmity in the Tribunal&#039;s decision, leading to the dismissal of the appeal. The ITAT&#039;s thorough examination of evidence supported the grant of exemption based on the educational utilization of funds, affirming the respondent&#039;s eligibility for exemption.</description>
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      <description>The High Court upheld the ITAT&#039;s decision to grant registration and exemption under Section 10(23C)(vi) to the respondent-assessee. The Court found that the appellant-revenue failed to demonstrate any infirmity in the Tribunal&#039;s decision, leading to the dismissal of the appeal. The ITAT&#039;s thorough examination of evidence supported the grant of exemption based on the educational utilization of funds, affirming the respondent&#039;s eligibility for exemption.</description>
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      <pubDate>Wed, 16 May 2018 00:00:00 +0530</pubDate>
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