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    <title>2023 (10) TMI 1413 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the denial of deduction under section 10(23B) of the Income Tax Act. The Tribunal found that the duration of approval by the Khadi Commission, which exceeded the statutory limit, was beyond the assessee&#039;s control and constituted a technical violation. Consequently, the assessee was entitled to the exemption.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal against the denial of deduction under section 10(23B) of the Income Tax Act. The Tribunal found that the duration of approval by the Khadi Commission, which exceeded the statutory limit, was beyond the assessee&#039;s control and constituted a technical violation. Consequently, the assessee was entitled to the exemption.</description>
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