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    <title>1984 (3) TMI 109 - ITAT BOMBAY-B</title>
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    <description>The trust&#039;s income was found to be exempt under sections 11, 12, and 13 of the Income-tax Act, 1961. The Tribunal determined that the trust&#039;s primary objective of maintaining the school building for Princess High School for Girls was charitable, serving a public utility by providing education to girls. Despite incidental benefits to the partners, the trust&#039;s charitable purpose was upheld, entitling it to exemption under the specified sections. The appeals were allowed in favor of the trust.</description>
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      <link>https://www.taxtmi.com/caselaws?id=58247</link>
      <description>The trust&#039;s income was found to be exempt under sections 11, 12, and 13 of the Income-tax Act, 1961. The Tribunal determined that the trust&#039;s primary objective of maintaining the school building for Princess High School for Girls was charitable, serving a public utility by providing education to girls. Despite incidental benefits to the partners, the trust&#039;s charitable purpose was upheld, entitling it to exemption under the specified sections. The appeals were allowed in favor of the trust.</description>
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      <pubDate>Sat, 24 Mar 1984 00:00:00 +0530</pubDate>
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