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    <description>The Tribunal upheld the CIT(A)&#039;s decision in a case concerning the interpretation of provisions under the Income Tax Act, 1961. The appeal by the Revenue was dismissed, affirming the charitable nature of the assessee&#039;s activities and granting relief regarding deductions under Section 11(2) and Section 11(1)(a) of the Act. The Tribunal found no grounds for interference, emphasizing consistency in treatment and previous favorable decisions.</description>
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