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    <title>2023 (5) TMI 633 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal of the assessee, a public charitable trust, granting the exemption claimed under section 10(23C)(iiiab) of the Income-tax Act. The appellant&#039;s contention that the taxation of Gross Receipts instead of Surplus was incorrect was upheld. The order rejecting the exemption claim under section 10 was quashed, and the appellant was granted the relief sought.</description>
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      <title>2023 (5) TMI 633 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=437826</link>
      <description>The Tribunal allowed the appeal of the assessee, a public charitable trust, granting the exemption claimed under section 10(23C)(iiiab) of the Income-tax Act. The appellant&#039;s contention that the taxation of Gross Receipts instead of Surplus was incorrect was upheld. The order rejecting the exemption claim under section 10 was quashed, and the appellant was granted the relief sought.</description>
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