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    <title>2020 (12) TMI 572 - PATNA HIGH COURT</title>
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    <description>The court quashed the order rejecting the petitioner&#039;s claim for exemption under Section 10(23)(vi) of the Income Tax Act and remanded the matter for fresh consideration. Both parties were directed to provide additional material, emphasizing a fair hearing and compliance with natural justice principles. The court stressed the importance of expeditiously resolving the matter within the current financial year. The judgment granted liberty to seek further legal remedies if necessary, leaving all issues open for reconsideration.</description>
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