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    <description>The SC addressed a petition by the Revenue challenging the HC&#039;s decision in an Income Tax Appeal. The HC admitted the appeal on the issue of cash donations but declined to address the violation of Section 13(1)(c) conditions. The SC held that the HC should consider both substantial questions of law and directed the HC to formulate and address the second question alongside the first. The SC did not express a final opinion on the second question, leaving it for the HC to decide on its merits.</description>
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