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    <title>2021 (10) TMI 1051 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the assessee qualified for exemption under Sections 11 and 12 of the Income Tax Act. The primary objective of the assessee was deemed charitable, focusing on infrastructure development under a government scheme. The revenue&#039;s appeals were dismissed, and the assessee&#039;s cross-objections were not extensively addressed. The order was issued on 11th October 2021, confirming the assessee&#039;s eligibility for tax exemptions.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, ruling that the assessee qualified for exemption under Sections 11 and 12 of the Income Tax Act. The primary objective of the assessee was deemed charitable, focusing on infrastructure development under a government scheme. The revenue&#039;s appeals were dismissed, and the assessee&#039;s cross-objections were not extensively addressed. The order was issued on 11th October 2021, confirming the assessee&#039;s eligibility for tax exemptions.</description>
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