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    <title>1997 (9) TMI 644 - ITAT MUMBAI</title>
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    <description>The Tribunal remitted the case back to the Assessing Officer for fresh consideration regarding the appellant&#039;s eligibility for exemption under Section 10(21) of the Income Tax Act. The Tribunal directed the AO to assess whether the appellant&#039;s income was applied or accumulated for its objectives and if its business activities were incidental to its objectives with separate books of account maintained. The appeals were partly allowed for statistical purposes, with no other grounds pressed before the Tribunal.</description>
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