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    <title>1983 (10) TMI 12 - MADRAS High Court</title>
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    <description>The High Court directed the Tribunal to reassess whether the activities conducted by the assessee constituted an educational institution to determine eligibility for exemption under section 10(22) of the Income-tax Act, 1961. Additionally, the Tribunal was instructed to reconsider the exemption for donations made to the assessee, with the possibility of donors claiming exemption under section 11 if the assessee did not qualify as an educational institution. The High Court returned the references unanswered, directing a rehearing based on the judgment and precedent set in a relevant case.</description>
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    <pubDate>Mon, 03 Oct 1983 00:00:00 +0530</pubDate>
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      <title>1983 (10) TMI 12 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=27519</link>
      <description>The High Court directed the Tribunal to reassess whether the activities conducted by the assessee constituted an educational institution to determine eligibility for exemption under section 10(22) of the Income-tax Act, 1961. Additionally, the Tribunal was instructed to reconsider the exemption for donations made to the assessee, with the possibility of donors claiming exemption under section 11 if the assessee did not qualify as an educational institution. The High Court returned the references unanswered, directing a rehearing based on the judgment and precedent set in a relevant case.</description>
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      <pubDate>Mon, 03 Oct 1983 00:00:00 +0530</pubDate>
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