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    <title>1985 (1) TMI 11 - DELHI High Court</title>
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    <description>Expenditure incurred for preparing and publishing a founder&#039;s biography was treated as part of a charitable trust&#039;s principal objects, where the institution had long been recognised as charitable and the same spending had been accepted in earlier assessment years. The Court found no change in law or in the nature of the activity and held that it was not proper to reopen the settled issue. No reference was called for on whether the expenditure was charitable and entitled to exemption, and the application was rejected.</description>
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      <description>Expenditure incurred for preparing and publishing a founder&#039;s biography was treated as part of a charitable trust&#039;s principal objects, where the institution had long been recognised as charitable and the same spending had been accepted in earlier assessment years. The Court found no change in law or in the nature of the activity and held that it was not proper to reopen the settled issue. No reference was called for on whether the expenditure was charitable and entitled to exemption, and the application was rejected.</description>
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