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    <title>2020 (2) TMI 167 - BOMBAY HIGH COURT</title>
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    <description>Section 11 exemption remained available where the assessee&#039;s activities were treated as charitable and educational within Section 2(15) of the Income-tax Act. The Bombay High Court noted that an earlier appeal involving the same assessee and substantially the same issue had already been dismissed on the basis that the activities were educational in nature, not a coaching class or coaching centre, and that no substantial question of law arose under Section 260A. Following that position, the Court saw no reason to take a different view and left the Tribunal&#039;s finding undisturbed.</description>
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      <description>Section 11 exemption remained available where the assessee&#039;s activities were treated as charitable and educational within Section 2(15) of the Income-tax Act. The Bombay High Court noted that an earlier appeal involving the same assessee and substantially the same issue had already been dismissed on the basis that the activities were educational in nature, not a coaching class or coaching centre, and that no substantial question of law arose under Section 260A. Following that position, the Court saw no reason to take a different view and left the Tribunal&#039;s finding undisturbed.</description>
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