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    <title>2018 (7) TMI 2185 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, determining that the assessee trust&#039;s activities qualified as charitable under Section 2(15) of the Income Tax Act. The payment made to Shri B.K. Kedia was deemed reasonable and compliant with Section 13(3). Additionally, the Tribunal concluded that the assessment order was not erroneous or prejudicial to the Revenue&#039;s interests, rejecting the Commissioner&#039;s invocation of Section 263.</description>
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      <description>The Tribunal allowed the appeal, determining that the assessee trust&#039;s activities qualified as charitable under Section 2(15) of the Income Tax Act. The payment made to Shri B.K. Kedia was deemed reasonable and compliant with Section 13(3). Additionally, the Tribunal concluded that the assessment order was not erroneous or prejudicial to the Revenue&#039;s interests, rejecting the Commissioner&#039;s invocation of Section 263.</description>
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