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    <title>2020 (11) TMI 378 - GUJARAT HIGH COURT</title>
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    <description>The Revenue&#039;s appeal against the ITAT order for A.Y. 2013-14, questioning exemptions under sections 11 &amp;amp; 12 of the Act, was dismissed. The Court upheld the Appellate Tribunal&#039;s decision, citing precedents like Ahmedabad Urban Development Authority case, and found the issues raised by Revenue were previously addressed. The judgment affirmed the benefits under sections 11 and 12, leading to the dismissal of the Appeal based on established legal principles and precedents.</description>
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      <description>The Revenue&#039;s appeal against the ITAT order for A.Y. 2013-14, questioning exemptions under sections 11 &amp;amp; 12 of the Act, was dismissed. The Court upheld the Appellate Tribunal&#039;s decision, citing precedents like Ahmedabad Urban Development Authority case, and found the issues raised by Revenue were previously addressed. The judgment affirmed the benefits under sections 11 and 12, leading to the dismissal of the Appeal based on established legal principles and precedents.</description>
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