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    <title>2021 (4) TMI 153 - ITAT DELHI</title>
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    <description>The Tribunal held that the assessee did not qualify as an educational institution under Section 10(23C)(iiiab) of the Income Tax Act and was not substantially financed by the Government. Consequently, the claimed exemption was denied, and the appeal was dismissed on 10/03/2021.</description>
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