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    <title>2014 (10) TMI 1046 - KARNATAKA HIGH COURT</title>
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    <description>The Court affirmed the Tribunal&#039;s decision, ruling in favor of KLE University. It held that donations to KLE Society were not capitation fees for university admissions, emphasizing the separate legal identities of the entities. The Court found no violation of IT Act conditions justifying registration cancellation, concluding that the Tribunal correctly restored the registration. The appeals were dismissed, upholding the Tribunal&#039;s decision and rejecting the Revenue&#039;s arguments.</description>
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      <description>The Court affirmed the Tribunal&#039;s decision, ruling in favor of KLE University. It held that donations to KLE Society were not capitation fees for university admissions, emphasizing the separate legal identities of the entities. The Court found no violation of IT Act conditions justifying registration cancellation, concluding that the Tribunal correctly restored the registration. The appeals were dismissed, upholding the Tribunal&#039;s decision and rejecting the Revenue&#039;s arguments.</description>
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