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    <title>1991 (8) TMI 42 - PATNA High Court</title>
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    <description>An educational society running an institution was treated as an educational institution existing solely for educational purposes and not for profit. The Tribunal applied the same statutory interpretation as in an earlier identical decision and held that the assessee satisfied the requirement for exemption of its income under section 10(22) of the Income-tax Act, 1961. The reference was answered in favour of the assessee and against the Revenue on that basis.</description>
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      <description>An educational society running an institution was treated as an educational institution existing solely for educational purposes and not for profit. The Tribunal applied the same statutory interpretation as in an earlier identical decision and held that the assessee satisfied the requirement for exemption of its income under section 10(22) of the Income-tax Act, 1961. The reference was answered in favour of the assessee and against the Revenue on that basis.</description>
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