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    <title>2021 (1) TMI 415 - GUJARAT HIGH COURT</title>
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    <description>The case involved issues regarding the interpretation of Sections 11 and 12 for the assessee Trust, classification of &#039;yoga&#039; as a charitable activity, eligibility for exemption under Sections 11 and 12 in relation to section 13(3), application of income and corpus donation under section 2(15) rws 13(8), and allowance of loss on the sale of assets under section 2(15) rws 13(8). The judgment scrutinized the Tribunal&#039;s decisions on these matters, emphasizing the complexity and significance of the legal and factual aspects surrounding the applicability of exemptions and benefits to the assessee Trust.</description>
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    <pubDate>Wed, 06 Jan 2021 00:00:00 +0530</pubDate>
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      <title>2021 (1) TMI 415 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=402823</link>
      <description>The case involved issues regarding the interpretation of Sections 11 and 12 for the assessee Trust, classification of &#039;yoga&#039; as a charitable activity, eligibility for exemption under Sections 11 and 12 in relation to section 13(3), application of income and corpus donation under section 2(15) rws 13(8), and allowance of loss on the sale of assets under section 2(15) rws 13(8). The judgment scrutinized the Tribunal&#039;s decisions on these matters, emphasizing the complexity and significance of the legal and factual aspects surrounding the applicability of exemptions and benefits to the assessee Trust.</description>
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      <pubDate>Wed, 06 Jan 2021 00:00:00 +0530</pubDate>
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