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    <title>1982 (4) TMI 92 - ITAT BANGALORE</title>
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    <description>The appellate tribunal upheld the exemption of the scholarship amount under section 10(16) but deemed the remuneration for lectures and royalty as taxable. The issue of relief under section 80RR was remanded to the ITO for further review. The appeals were treated as partly allowed for statistical purposes, indicating a partial success for the assessee.</description>
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      <description>The appellate tribunal upheld the exemption of the scholarship amount under section 10(16) but deemed the remuneration for lectures and royalty as taxable. The issue of relief under section 80RR was remanded to the ITO for further review. The appeals were treated as partly allowed for statistical purposes, indicating a partial success for the assessee.</description>
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