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    <title>1996 (12) TMI 93 - ITAT ALLAHABAD-B</title>
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    <description>The Tribunal held that the assessee&#039;s income was entitled to exemption under Section 10(22) for assessment years 1991-92 and 1993-94. The departmental appeal for assessment year 1991-92 was dismissed, and the assessee&#039;s appeal for assessment year 1993-94 was allowed to the extent of granting exemption under Section 10(22). The remaining grounds regarding exemption under Sections 11 and 12 were not addressed, as they became infructuous due to the decision on Section 10(22).</description>
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    <pubDate>Wed, 18 Dec 1996 00:00:00 +0530</pubDate>
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      <title>1996 (12) TMI 93 - ITAT ALLAHABAD-B</title>
      <link>https://www.taxtmi.com/caselaws?id=56843</link>
      <description>The Tribunal held that the assessee&#039;s income was entitled to exemption under Section 10(22) for assessment years 1991-92 and 1993-94. The departmental appeal for assessment year 1991-92 was dismissed, and the assessee&#039;s appeal for assessment year 1993-94 was allowed to the extent of granting exemption under Section 10(22). The remaining grounds regarding exemption under Sections 11 and 12 were not addressed, as they became infructuous due to the decision on Section 10(22).</description>
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      <pubDate>Wed, 18 Dec 1996 00:00:00 +0530</pubDate>
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