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    <description>The High Court upheld the Division Bench&#039;s judgment in a writ petition, affirming that institutions primarily driven by charitable motives for public utility qualify for exemptions under the Income Tax Act. The Court dismissed the appeals challenging the ITAT order, citing the precedent set by the earlier judgment and pending the outcome of a Special Leave Petition in the Supreme Court.</description>
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      <description>The High Court upheld the Division Bench&#039;s judgment in a writ petition, affirming that institutions primarily driven by charitable motives for public utility qualify for exemptions under the Income Tax Act. The Court dismissed the appeals challenging the ITAT order, citing the precedent set by the earlier judgment and pending the outcome of a Special Leave Petition in the Supreme Court.</description>
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