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    <title>1980 (12) TMI 3 - MADRAS High Court</title>
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    <description>The court held that the trust&#039;s objects, as defined in the deed, did not align with the statutory definition of &quot;charitable purposes&quot; under Section 11 of the Income-tax Act, 1961. The lack of specificity and inclusion of broad terms rendered the trust ineligible for tax exemption. The court ruled against the assessee, allowing the Department to recover costs.</description>
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      <title>1980 (12) TMI 3 - MADRAS High Court</title>
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      <description>The court held that the trust&#039;s objects, as defined in the deed, did not align with the statutory definition of &quot;charitable purposes&quot; under Section 11 of the Income-tax Act, 1961. The lack of specificity and inclusion of broad terms rendered the trust ineligible for tax exemption. The court ruled against the assessee, allowing the Department to recover costs.</description>
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