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    <title>2014 (11) TMI 1238 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT-II&#039;s order, concluding that the appellant&#039;s activities were not charitable under the amended provisions of section 2(15) of the IT Act. The Tribunal determined that the appellant&#039;s activities constituted trade, commerce, or business, justifying the withdrawal of registration under section 12AA. Consequently, the appeal was dismissed, affirming the CIT-II&#039;s decision.</description>
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      <title>2014 (11) TMI 1238 - ITAT CHANDIGARH</title>
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      <description>The Tribunal upheld the CIT-II&#039;s order, concluding that the appellant&#039;s activities were not charitable under the amended provisions of section 2(15) of the IT Act. The Tribunal determined that the appellant&#039;s activities constituted trade, commerce, or business, justifying the withdrawal of registration under section 12AA. Consequently, the appeal was dismissed, affirming the CIT-II&#039;s decision.</description>
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      <pubDate>Wed, 26 Nov 2014 00:00:00 +0530</pubDate>
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