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    <title>2017 (3) TMI 1962 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court held that no substantial question of law arose in the Revenue&#039;s Section 260A appeal challenging the assessee&#039;s entitlement to Section 11 exemption. The Court noted that the same charitable-status issue had already been decided against the Revenue in earlier assessment years, including prior appeals involving identical questions. Because the matter had been settled on the same point in earlier years, the Revenue&#039;s challenge on the identical issue could not be reopened as a substantial question of law, and the appeal failed.</description>
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    <pubDate>Wed, 01 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 1962 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=460960</link>
      <description>The Delhi High Court held that no substantial question of law arose in the Revenue&#039;s Section 260A appeal challenging the assessee&#039;s entitlement to Section 11 exemption. The Court noted that the same charitable-status issue had already been decided against the Revenue in earlier assessment years, including prior appeals involving identical questions. Because the matter had been settled on the same point in earlier years, the Revenue&#039;s challenge on the identical issue could not be reopened as a substantial question of law, and the appeal failed.</description>
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      <pubDate>Wed, 01 Mar 2017 00:00:00 +0530</pubDate>
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