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    <title>2021 (11) TMI 223 - ITAT DELHI</title>
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    <description>The tribunal ruled in favor of the appellant, stating that income from the educational institution, including hostel facilities, should not be considered part of the society&#039;s total income. The tribunal supported the appellant&#039;s depreciation claim, emphasizing the consistency principle and the incidental nature of hostel activities to the educational purpose. The decision was issued on November 3, 2021.</description>
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      <description>The tribunal ruled in favor of the appellant, stating that income from the educational institution, including hostel facilities, should not be considered part of the society&#039;s total income. The tribunal supported the appellant&#039;s depreciation claim, emphasizing the consistency principle and the incidental nature of hostel activities to the educational purpose. The decision was issued on November 3, 2021.</description>
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