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    <title>2024 (10) TMI 488 - GUJARAT HIGH COURT</title>
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    <description>The HC dismissed the appeal, affirming the ITAT&#039;s decision that the PCIT&#039;s order under Section 263 of the Income Tax Act was unwarranted. The Tribunal found the Assessment Order neither erroneous nor prejudicial to Revenue, given the favorable Gujarat HC and SC decisions supporting the assessee&#039;s charitable status under Section 2(15).</description>
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      <description>The HC dismissed the appeal, affirming the ITAT&#039;s decision that the PCIT&#039;s order under Section 263 of the Income Tax Act was unwarranted. The Tribunal found the Assessment Order neither erroneous nor prejudicial to Revenue, given the favorable Gujarat HC and SC decisions supporting the assessee&#039;s charitable status under Section 2(15).</description>
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