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    <title>2022 (2) TMI 1027 - ITAT MUMBAI</title>
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    <description>The Tribunal remanded the issue of the utilization of the accumulated amount back to the Assessing Officer for further examination in accordance with section 11(3)(c) of the Income Tax Act, entitling the Appellant to exemption under section 11. The Tribunal directed the Assessing Officer to grant relief to the Assessee as per applicable law. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal remanded the issue of the utilization of the accumulated amount back to the Assessing Officer for further examination in accordance with section 11(3)(c) of the Income Tax Act, entitling the Appellant to exemption under section 11. The Tribunal directed the Assessing Officer to grant relief to the Assessee as per applicable law. The appeal was allowed for statistical purposes.</description>
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