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    <description>The HC permitted the delay in filing and dismissed the Revenue&#039;s appeal against the ITAT&#039;s decision supporting the Assessee, an educational Trust, for AY 2017-18. ITAT determined the CIT (E) inadequately assessed the Assessee&#039;s explanations and capital expenditures. The HC affirmed ITAT&#039;s ruling, noting no substantial legal question exists.</description>
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      <description>The HC permitted the delay in filing and dismissed the Revenue&#039;s appeal against the ITAT&#039;s decision supporting the Assessee, an educational Trust, for AY 2017-18. ITAT determined the CIT (E) inadequately assessed the Assessee&#039;s explanations and capital expenditures. The HC affirmed ITAT&#039;s ruling, noting no substantial legal question exists.</description>
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