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    <description>The Tribunal remitted the case back to the Assessing Officer for re-evaluation, emphasizing a re-examination of the nature of the assessee&#039;s activities, the relationship between testing activities and educational objectives, and the application of relevant provisions. The Assessing Officer was directed to consider the treatment of donations and the appropriate tax rate based on the final determination. The appeal was allowed for statistical purposes, granting the assessee a chance to support its contentions.</description>
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