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    <title>2022 (10) TMI 27 - ITAT MUMBAI</title>
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    <description>The Tribunal remanded the case to the Assessing Officer for a fresh assessment on various aspects, including the nature of activities, applicability of the proviso to section 2(15), and eligibility for exemption under section 11 of the Income Tax Act. The Assessing Officer was instructed to thoroughly review the details and activities of the assessee, allowing the presentation of additional evidence or arguments. All grounds raised by the assessee were permitted for statistical purposes, and the appeals were remanded for a new examination.</description>
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      <description>The Tribunal remanded the case to the Assessing Officer for a fresh assessment on various aspects, including the nature of activities, applicability of the proviso to section 2(15), and eligibility for exemption under section 11 of the Income Tax Act. The Assessing Officer was instructed to thoroughly review the details and activities of the assessee, allowing the presentation of additional evidence or arguments. All grounds raised by the assessee were permitted for statistical purposes, and the appeals were remanded for a new examination.</description>
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