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    <title>2023 (2) TMI 963 - ITAT RAJKOT</title>
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    <description>The Tribunal held that the assessee trust is not entitled to claim exemption under Sections 11(1)(a) and 11(2) for deemed income under Section 11(3) of the Income Tax Act, 1961. Consequently, the appeals for the assessment years 2015-16 and 2016-17 were dismissed.</description>
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      <description>The Tribunal held that the assessee trust is not entitled to claim exemption under Sections 11(1)(a) and 11(2) for deemed income under Section 11(3) of the Income Tax Act, 1961. Consequently, the appeals for the assessment years 2015-16 and 2016-17 were dismissed.</description>
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