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    <title>2016 (5) TMI 1560 - DELHI HIGH COURT</title>
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    <description>The Tribunal found that the assessee was not engaged in trade, commerce or business and that its dominant and prime object was charitable within Section 2(15) of the Income-tax Act, 1961. The High Court found no perversity in those findings and held that no substantial question of law arose. The claim to exemption under Sections 11 and 12 was therefore upheld.</description>
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      <description>The Tribunal found that the assessee was not engaged in trade, commerce or business and that its dominant and prime object was charitable within Section 2(15) of the Income-tax Act, 1961. The High Court found no perversity in those findings and held that no substantial question of law arose. The claim to exemption under Sections 11 and 12 was therefore upheld.</description>
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