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    <title>2019 (8) TMI 1794 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to allow the claim of the assessee, dismissing the Revenue&#039;s appeal as lacking merit. The Tribunal emphasized the rule of consistency and the lack of compelling reasons to deviate from past decisions, ultimately affirming the tax exemption for the charitable society.</description>
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