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    <title>2019 (6) TMI 348 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, granting the appellant the benefits of Section 11 for the sponsorship income and corpus donations. It held that the activities were not in the nature of trade, commerce, or business, emphasizing the consistency of the appellant&#039;s charitable purpose and the incidental nature of the activities in question.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant the benefits of Section 11 for the sponsorship income and corpus donations. It held that the activities were not in the nature of trade, commerce, or business, emphasizing the consistency of the appellant&#039;s charitable purpose and the incidental nature of the activities in question.</description>
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