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    <title>1984 (11) TMI 80 - ITAT AHMEDABAD-B</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, determining that the trust was entitled to exemption under Section 11 as the provisions of Section 13(1)(b) were deemed inapplicable. The revenue&#039;s appeal regarding the deductibility of rasoda and miscellaneous expenses was dismissed as not maintainable, as the revenue had not challenged the earlier order allowing these expenses.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, determining that the trust was entitled to exemption under Section 11 as the provisions of Section 13(1)(b) were deemed inapplicable. The revenue&#039;s appeal regarding the deductibility of rasoda and miscellaneous expenses was dismissed as not maintainable, as the revenue had not challenged the earlier order allowing these expenses.</description>
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